The certified public accountant (CPA) prepares--compiles--financial statements based on information supplied by the company's management.
This service, provided only to privately owned companies, is usually done in connection with helping the company record its transactions and transform its records into financial statements.
Yes, in most states.AICPA PositionThe AICPA supports non-CPA ownership of CPA firms. The UAA section provides that:Licensed CPAs must hold a simple majority of the ownership;A licensed CPA or CPA with practice privileges must be responsible for registration of the firm;Passive ownership is not permitted;The partner/owner in charge of attest services must be a licensed CPA or CPA with practice privileges; andAll non-CPA owners must be actively engaged in working for the firm, or an affiliated entity;Under the UAA provision, unless the firm complies with the ownership requirement, it cannot obtain a license. Only a licensed CPA firm may perform attest services and call itself a CPA firm.State ActionCurrently, 49 states and jurisdictions have the UAA simple majority provision in place. They are: AL, AK, AR, AZ, CA, CO, CT, DC, FL, GA, GU, IA, ID, IL, IN, KS, KY, LA, MA, MD, ME, MI, MN, MO, MS, MT, NC, NE, ND, NH, NJ, NM, NV, OH, OK, OR, PA, PR, RI, SD, TN, TX, UT, VA, VT, WA, WI, WV, and WY. The state of SC allows for non-CPA ownership, but a 2/3 CPA ownership is required. There are 5 states and jurisdictions that currently do not allow for non-CPA ownership. They are: CNMI, DE, HI, NY, and USVI.States and jurisdictions that do not allow non-CPA ownership are:Commonwealth of Northern Mariana Islands - Statute and rules do not reflect information about non-CPA ownership.Delaware - If individuals or shareholders in a CPA firm hold themselves out as a CPA then the ownership of the firm must be 100% owned by the licensed individual shareholders within the firm (Delaware license only) and shareholder (Delaware license only) within the firm.Hawaii - If individuals or shareholders in a CPA firm hold themselves out as a CPA or PA then the ownership of the firm must be 100% owned by the licensed individuals (Hawaii license only) and shareholders (Hawaii license only) within the firm.New York - Statute and rules reflect if individuals or shareholders in a CPA firm hold themselves out as a CPA then the ownership of the firm must be 100% owned by the licensed individuals shareholders within the firm.U.S. Virgin Islands - Statute and rules do not reflect information about non-CPA ownership.http://www.aicpa.org/Advocacy/State/Pages/OwnershipofCPAFirms.aspx
I'm assuming you mean a non-profit organization. If the non-profit organization receives federal funding, then yes, all fraud must be reported.
Declassification
I have sheet of CPA stamps I can sell you.
local cpa
Roger CPA Review provides some excellent information on CPA requirements. Also, CPA excel is another great place to learn about the requirements for becoming a CPA.
I've never heard of CPA, I've heard of GPA, but not CPA.
yes it does !! not many people in Nepal are CPA so the scope of CPA is very good .. i am doing business administration now and will do CPA too
A CPA's salary is about $57,335.
The singular possessive form is CPA's(Certified Public Accountant's).Example: What is the CPA's starting salary?