Yet national statistics show that while more than half of accounting graduates and new CPAs
are female, only 19% of public accounting partners are women.
Specific investment advice" test: Finally, if the CPA
provides advice or reports on securities "on anything other than rare, isolated and non-periodic instances," the exclusion is lost; see Release No.
They also hoped that CPA
graduates would vocalize their experiences and share the knowledge they gained with others in the community.
There seems to be consensus that there's a difference between shareholdings in clients served directly by the CPA
By analyzing a divorcing couple's financial situation impartially, the neutral CPA
The risk is small to the divesting firm because the CPA
has already decided the divested clients are not clients it wants to retain; the firm was prepared to let them go.
programs should cover diverse police topics, and agencies should provide a basic overview of each subject.
Given the variations in state laws, we highly recommend you examine your state's specific regulations to determine if you are properly using the CPA
explained why he is putting such a strong development push for the CPA
Audit Review Module.
Niyan Ma, CPA
Powen Chiu, CPA
(Lindquist von Husen & Joyce LLP)
Individual NQAS applicants who pass the CPA
examination before January 1, 2012, are eligible to obtain substantial equivalency for the purpose of interstate practice even if they have not completed 150 hours of education.
Conversely, the courts are likely (but not invariably) to hold that a CPA
offering business or financial advice does have a fiduciary relationship with the client.