On May 23, CPA Order Number 2 formally disbanded the Iraqi army On July 22, 2003, the CPA formed the Iraqi Governing Council and appointed its members.

CPA Order 17 granted all foreign contractors operating in Iraq immunity from " Iraqi legal process ," effectively granting immunity from any kind of suit, civil or criminal, for actions the contractors engaged in within Iraq.

CPA Order 49 provided a tax cut for corporations operating within Iraq.

CPA Order 12, amended by Order 54, suspended all tariffs, thus removing the advantage that domestic Iraqi producers had over foreign producers.

CPA Order 57 provided for the appointment of " Inspectors General " to operate within each Iraqi government ministry, for the purposes of rooting out corruption.

Two days before he left Iraq, L. Paul Bremer signed " Order 17 " giving all Americans associated with the CPA and the American government immunity from Iraqi law .< ref name =' Newsweek 2007-09-20 '>

The Special Republican Guard was officially dissolved on May 23, 2003 per CPA Order Number 2 in the wake of the 2003 invasion of Iraq.

In April 2004, CPA head Paul Bremer signed Authority Order Number 69, which laid out a charter for the INIS and authorized the Iraqi Governing Council to create such an agency.

According to CPA Order 69, which established the INIS, it is tasked to collect intelligence and perform intelligence activities with regard to:

* 2005: Order of the two Niles, First Class by the Government of Sudan for the personal contribution to the peace process in Sudan that resulted in the 2005 Comprehensive Peace Agreement ( CPA )

It was set up in May 2004 by the Coalition Provisional Authority ( CPA ) as the Independent Election Commission of Iraq ( IECI ) by CPA Order 92 as the exclusive electoral authority in Iraq to begin work towards holding an election in the country.

Many states have ( or have had ) a lower tier of accountant qualification below that of CPA, usually entitled " Public Accountant " or " Licensed Public Accountant " ( with designatory letters " PA " or " LPA "), although other titles have included " Registered Public Accountant " ( RPA ), " Accounting Practitioner " ( AP ), and " Registered Accounting Practitioner " ( RAP ).

Members of the Institute are entitled to the description " certified public accountant " and to the designation CPA.

Goodman, " Dictionary of Finance & Investment Terms ", Baron's Financial Guides, 2003 ; and J. G. Siegel, N. Dauber & J. K. Shim, " The Vest Pocket CPA ", Wiley, 2005 .</ ref > That is, a bank loan issuer looks beyond the credit-worthiness of the firm's accounts receivables and of the account debtors ( obligors ) thereon.

* the mark " CPA ", used to indicate members of the Society of Certified Public Accountants.

Sometimes the factor charges the seller ( the factor's " client ") both a discount fee, for the factor's assumption of credit risk and other services provided, as well as interest on the factor's advance, based on how long the advance, often treated as a loan ( repaid by set-off against the factor's purchase obligation, when the account is collected ), is outstanding .< Ref Name =" CPA "> J. G. Siegel, N. Dauber & J. K. Shim, " The Vest Pocket CPA ", Wiley, 2005 .</ ref > The factor also estimates the amount that may not be collected due to non-payment, and makes accommodation for this in pricing, when determining the purchase price to be paid to the seller.

CPA is sometimes referred to as " Cost Per Acquisition ", which has to do with the fact that most CPA offers by advertisers are about acquiring something ( typically new customers by making sales ).

During the 1970s the CPA became a strong supporter of " Eurocommunism ", abandoned Leninism and democratic centralism, and tried to form a " united front " of the various left-wing forces thrown up by the movement of opposition to the Vietnam War.

By funding projects under DFI the CPA avoided legal requirements to comply with US Federal Acquisition Regulations ( USFARS ) as required for the administration of IRRF and other US taxpayer provided funding.

Legal Advice is provided by Gibson, Dunn & Crutscher, LLP, Morgan, Lewis & Bockius, LLP and Frankfurt, Kurnit, Klein & Selz, PC ; financial advice is provided by Brian S. Adjo, CPA.

It provided the federal government with information pertaining to the oil industry while keeping the CPA informed about political trends, government regulations and statistics.

After the U. S. military came in and took over Iraq, the CPA quickly began issuing many binding orders privatizing Iraq's economy and opening it up to foreign investment.

By this order, critics assert that the CPA drastically altered Iraq's economy, allowing virtually unlimited and unrestricted foreign investment and placing no limitations on the expatriation of profit.

A link between the Indian Parliament and its foreign counterparts, the group functions as the National Group of the Inter-Parliamentary Union ( IPU ), and the Main Branch of the Commonwealth Parliamentary Association ( CPA ) in India.

An example of this is a Certified Public Accountant ( CPA ), which would not be certified for just one corporation or one piece of accountancy software but for general work in the profession.

There may be several such bodies for one profession in a single country, an example being the accountancy bodies ( ACCA, ICAEW, ICAI, ICAS, CIPFA, AAPA, CIMA, IFA, CPA ) of the United Kingdom, all of which have been given a Royal Charter although not necessarily considered to hold equivalent-level qualifications.

A chosen-plaintext attack ( CPA ) is an attack model for cryptanalysis which presumes that the attacker has the capability to choose arbitrary plaintexts to be encrypted and obtain the corresponding ciphertexts.

Certain overseas qualified accountants seeking to become U. S. CPAs may be eligible to sit for the International Qualification Examination as an alternative to the Uniform CPA Exam.

State requirements for the CPA qualification can be summed up as the Three Es — Education, Examination and Experience.

The education requirement normally must be fulfilled as part of the eligibility criteria to sit for the Uniform CPA Exam.

Other states have a one-tier system whereby an individual would be certified and licensed at the same time when both the CPA exam is passed and the work experience requirement has been met.

* The majority of states require work experience to be verified by a licensed CPA.

CPAs who maintain state CPA society memberships are required to follow a society professional code of conduct ( in addition to any code enforced by the state regulatory authority ), further reassuring clients that the CPA is an ethical business professional conducting a legitimate business who can be trusted to handle confidential personal and business financial matters.

It was the Board's responsibility to review and make recommendations to the CPA Administrator on which contracts should be awarded.

Others argue that the rules merely bring Iraq's economic law into conformity with modern norms of international trade, that the CPA should not be under any obligation to run Iraq as a totalitarian state simply because that's what its laws were like before the occupation, and that the previous government and its laws were not democratically legitimate since Saddam Hussein's government was not elected either.

The fact that the Supreme Court had to dismiss the petition, because the vote had been 7-7, could be understood as another victory of the CPA.

However minister al-Abadi was not prepared to be a rubber stamp and he introduced more conditions in the licenses among them that a sovereign Iraqi government has the power to amend or terminate the licenses and introduce a fourth national license which caused some frictions with the CPA.

The United States through the CPA abolished the death penalty ( since reinstated ) and ordered that Criminal Code of 1969 and the Civil Code of 1974 would be the operating legal system in Iraq.

The SPA, believing itself to be the rightful successor to the original CPA formed in 1920, changed its name to Communist Party of Australia at its 8th National Congress in October 1996.

The revived CPA remains a traditional, albeit small, Communist Party, proclaiming itself to be a Marxist-Leninist party whose ultimate objective is the revolutionary transformation of Australian society and the establishment of socialism in Australia.

The six targets may be selected manually by the operator or automatically by CPA or range.