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.
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.
In the Matter of American Institute of Certified Public Accountants
, a corporation.
A resident of Sugar Land, Chairman Brooks is a certified public accountant
and certified financial planner and is involved in numerous civic and community organizations.
She is a member of the Ohio Society of Certified Public Accountants
and joined BMF&C in 2004.
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.
He is a certified public accountant
and a member of the American Institute of Certified Public Accountants
and the Minnesota Society of Certified Public Accountants
Currently, she teaches Ethics for Certified Public Accountants
, a Washington State Board of Accountancy-approved required course for state-licensed CPAs.
Collectively, the group has more than 75 years of finance experience (16 in the railroad industry), and three are certified public accountants
He is a member of the American Institute of Certified Public Accountants
and of the New Jersey Society of Certified Public Accountants