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AICPA
The American Institute of Certified Public Accountants (AICPA) is the national professional organization of Certified Public Accountants (CPAs) in the United States, with more than 428,000 members in 130 countries. Founded in 1887 as the American Association of Public Accountants (AAPA), the organization sets ethical standards and U.S. auditing standards. It also develops and grades the Uniform CPA Examination. AICPA is headquartered in Durham, North Carolina, and maintains additional offices in New York City, Washington, D.C., and Ewing, New Jersey. History AICPA and its predecessors date back to 1887, when the ''American Association of Public Accountants'' (AAPA) was formed. The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in 1936. At that time, the decision ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Statement On Auditing Standards (USA)
In the United States, Statements on Auditing Standards provide guidance to external auditors on generally accepted auditing standards (abbreviated as GAAS) in regards to auditing a non-public companyAICPA Operating Policies, pg. 1 and issuing a Auditor's report, report. They are promulgated by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA), which holds all copyright on the Standards. They are commonly abbreviated as "SAS" followed by their respective number and title. With the permission of the AICPA, the full text of Standards 1–101 has been posted on the website of the Digital Accounting Collection at the J.D. Williams Library of the University of Mississippi. Links to these full-text records appear in the List of Statements of Auditing Standards below. List of Statements of Auditing Standards Pre-clarified Statements on Auditing Standards Clarified Statements on Auditing Standards SAS No. 122, ''Clarification and Recodifi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Personal Financial Specialist
Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United States, the CPA is a license to provide accounting services to the public. It is awarded by each of the 50 states for practice in that state. Additionally, all states except Hawaii have passed mobility laws to allow CPAs from other states to practice in their state. State licensing requirements vary, but the minimum standard requirements include passing the Uniform Certified Public Accountant Examination, 150 semester units of college education, and one year of accounting-related experience. Continuing professional education (CPE) is also required to maintain licensure. Individuals who have been awarded the CPA but have lapsed in the fulfillment of the required CPE or who have requested conversion to inactive status are in many states permitt ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Certified Public Accountant
Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United States, the CPA is a license to provide accounting services to the public. It is awarded by each of the 50 states for practice in that state. Additionally, all states except Hawaii have passed mobility laws to allow CPAs from other states to practice in their state. State licensing requirements vary, but the minimum standard requirements include passing the Uniform Certified Public Accountant Examination, 150 semester units of college education, and one year of accounting-related experience. Continuing professional education (CPE) is also required to maintain licensure. Individuals who have been awarded the CPA but have lapsed in the fulfillment of the required CPE or who have requested conversion to inactive status are in many states permitte ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Certified Public Accountants
Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United States, the CPA is a license to provide accounting services to the public. It is awarded by each of the 50 states for practice in that state. Additionally, all states except Hawaii have passed mobility laws to allow CPAs from other states to practice in their state. State licensing requirements vary, but the minimum standard requirements include passing the Uniform Certified Public Accountant Examination, 150 semester units of college education, and one year of accounting-related experience. Continuing professional education (CPE) is also required to maintain licensure. Individuals who have been awarded the CPA but have lapsed in the fulfillment of the required CPE or who have requested conversion to inactive status are in many states permitt ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Uniform Certified Public Accountant Examination
The Uniform Certified Public Accountant Examination (CPA Exam) is the examination administered to people who wish to become Certified Public Accountants in The United States of America. The CPA Exam is used by the regulatory bodies of all fifty states plus the District of Columbia, Guam, Puerto Rico, the U.S. Virgin Islands and the Northern Mariana Islands. The CPA Exam is developed, maintained, and scored by the American Institute of Certified Public Accountants (AICPA) and administered at Prometric test centers in partnership with the National Association of State Boards of Accountancy (NASBA). Exam content The CPA exam is a sixteen-hour exam tested in four separate sections. All candidates are required to take the same three core sections and a discipline section of their choice. As many as two sections can be taken in a given day or each section can be taken on separate days. A detailed overview of each exam is as follows: Core sections Discipline sections ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Financial Accounting Standards Board
The Financial Accounting Standards Board (FASB) is a private standard-setting body whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) within the United States in the public's interest. The Securities and Exchange Commission (SEC) designated the FASB as the organization responsible for setting accounting standards for public companies in the U.S. The FASB replaced the American Institute of Certified Public Accountants' (AICPA) Accounting Principles Board (APB) on July 1, 1973. The FASB is run by the nonprofit Financial Accounting Foundation. FASB accounting standards are accepted as authoritative by many organizations, including state Boards of Accountancy and the American Institute of CPAs (AICPA). Structure The FASB is based in Norwalk, Connecticut, and is led by seven full-time Board members,Spiceland, David; Sepe, James; Nelson, Mark; & Tomassini, Lawrence (2009). ''Intermediate Accounting'' (5th Edition). McGraw-Hill/ ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Chartered Institute Of Management Accountants
The Chartered Institute of Management Accountants (CIMA) is the global professional management accounting body, based in the United Kingdom. CIMA offers training and qualification in management accountancy and related subjects. It is focused on accountants working in industry and provides ongoing support and training for members. CIMA is one of the professional associations for accountants in the UK and Ireland. Its particular emphasis is on developing the management accounting profession. CIMA is the largest and the oldest management accounting body in the world, with 115,000 members and 6,500 CGMA students in 2020. The Chartered Global Management Accountant ( CGMA) qualification has the academic standing of a master's degree in the UK (recognised at Level 7 by NARIC). History CIMA was formed in March 1919, as the Institute of Cost and Works Accountants, by a group of legal professionals and businessmen who wanted to develop an approach to accounting that would meet the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Certified In Financial Forensics
Certified in Financial Forensics (CFF) is a specialty credential in financial forensics issued in the United States by the American Institute of Certified Public Accountants (AICPA). In Canada, the CFF credential is granted by the Chartered Professional Accountants of Canada (CPA Canada). History The CFF credential was established in 2008 to designate expertise in forensic accounting. The program objectives included enhancing the quality of forensic services and increasing public awareness of the CFF designation. Knowledge To obtain the credential an individual needs to complete both fundamental and specialized knowledge training. *The fundamental knowledge includes, Laws, Courts and Dispute Resolution, Planning and Preparation, Information Gathering and Preserving, Discovery, and Reporting, Experts and Testimony. *The specialized, includes Bankruptcy, insolvency and reorganization, Valuation, Economic damage calculations, Family Law, Financial Statement Misrepresentations, F ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Chartered Global Management Accountant
Chartered Global Management Accountant (CGMA) is a professional management accounting designation issued beginning in January 2012. The Chartered Global Management Accountant's mission is to promote the science of management accounting on global stages. Overview The Chartered Global Management Accountant (CGMA) is the most widely held management accounting designation in the world with more than 137,000 holders. It recognizes professionals who have advanced proficiency in finance, operations, strategy and management and is underpinned by global research to maintain relevance with employers, and develop competencies most in demand. The CGMA designation is specifically for certified public accountants specializing in management accounting. Two of the world's leading accountancy bodies – the Chartered Institute of Management Accountants (CIMA) and the American Institute of Certified Public Accountants The American Institute of Certified Public Accountants (AICPA) is the nationa ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Certified Information Technology Professional
Certified Information Technology Professional (CITP) is a professional certification for professionals in the field of information technology (IT). The credential is given to Certified Practising Accountants (CPAs) only; however, professionals of varied qualifications may apply depending on the organization offering the certification. Most firms that offer this certification require an unrevoked and valid CPA license. It is administered by the AICPA through the National Accreditation Commission via a volunteer committee and staff. The committee was formed in 2003 and initially chaired, through 2005, by Michael Dickson. Qualifications In some firms, CITP is offered only to those who have completed a formal exam, which includes the five CITP Body of Knowledge areas: * Risk Assessment * Fraud Considerations * Internal Controls & Information Technology General Controls * Evaluate, Test and Report * Information Management and Business Intelligence In addition, certain certifications ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
E-commerce
E-commerce (electronic commerce) refers to commercial activities including the electronic buying or selling products and services which are conducted on online platforms or over the Internet. E-commerce draws on technologies such as mobile commerce, electronic funds transfer, supply chain management, Internet marketing, online transaction processing, electronic data interchange (EDI), inventory management systems, and automated data collection systems. E-commerce is the largest sector of the electronics industry and is in turn driven by the technological advances of the semiconductor industry. Defining e-commerce The term was coined and first employed by Robert Jacobson, Principal Consultant to the California State Assembly's Utilities & Commerce Committee, in the title and text of California's Electronic Commerce Act, carried by the late Committee Chairwoman Gwen Moore (D-L.A.) and enacted in 1984. E-commerce typically uses the web for at least a part of a transacti ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Ad Council
The Advertising Council, commonly known as Ad Council, is an American nonprofit organization that produces, distributes, and promotes public service announcements or PSAs on behalf of various sponsors, including nonprofit organizations, non-governmental organizations and agencies of the United States government. The Ad Council partners with advertising agencies that work pro bono to create the public service advertisements on behalf of their campaigns. The organization accepts requests from sponsor institutions for advertising campaigns that focus on particular social issues. To qualify, an issue must be non-denominational, non-partisan (though not necessarily unbiased), have national relevance and be an issue for which communications can make a measurable difference. The Ad Council distributes the advertisements to a network of 33,000 media outlets—including broadcast, print, outdoor (e.g., billboards, bus stops), and Internet—which run the ads in donated time and space. Med ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
