In our opinion, the financial statements referred to above present fairly, in all material respects, the individual and consolidated financial positions of The California Society of Certified Public Accountants
and California Certified Public Accountants
Education Foundation as of April 30, 2001 and 2000, and the changes in their net assets and their cash flows for the years then ended, in conformity with accounting principles generally accepted in the United States of America.
The institute believes that all representations made to the independent public accountants
during their audits were valid and appropriate.
SAS 65 requires the public accountant
to become familiar with the scope and expertise of an entity's internal-audit function as part of the evaluation on internal control.
RESOLVED: That the PCAOB be, and hereby is, designated by the Council of the American Institute of Certified Public Accountants
as the body to establish standards relating to the preparation and issuance of audit reports for entities within its jurisdiction as defined by the Act pursuant to rules 201 and 202.
The majority of those credit unions already have independent audits done by a licensed public accountant
or a CPA, he added.
It is one of the chief functions of the public accountant
so to marshall the accounts they they will set forth the facts esential to the proper management of a given enterprise, and this is a form easily understood and with such promptness that the information is current with the transactions described.
In the Matter of American Institute of Certified Public Accountants
, a corporation.
Jim is a Fellow of the Casualty Actuarial Society, a Member of the American Academy of Actuaries, an Associate of the Society of Actuaries, a Certified Public Accountant
and a Fellow of the Life Management Institute.
Among her numerous civic and community involvements, Verde is a member of the American Institute of Certified Public Accountants
, the Texas Society of Certified Public Accountants
, the San Antonio Chapter of Certified Public Accountants
, and the Government Finance Officers Association.
He has more than 40 years of experience in the field of public accounting and has served as president of the Rhode Island Society of Certified Public Accountants
, as president of the Providence chapter of the National Association of Accountants, and as a member of the American Institute of Certified Public Accountants
area legislative committee.
She is a member of the American Association of University Women, the American Institute of Certified Public Accountants
, and the Ohio Society of Certified Public Accountants
SysTrust is an assurance audit standard that was jointly developed by the American Institute of Certified Public Accountants
(AICPA) and the Canadian Institute of Chartered Accountants (CICA) to certify that mission-critical IT services and processes are supported by a high level of security, confidentiality, availability, and processing integrity.