The American Institute of Certified Public Accountants ( AICPA ) defines accountancy as " the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof.

* MIPA or FIPA ( Member or Fellow of the Institute of Public Accountants who use the designation " Public Accountant ") conferred by the Institute of Public Accountants ( Australia )

* Institute of Public Accountants, Australia

In 2002, the firm voluntarily surrendered its licenses to practice as Certified Public Accountants in the United States after being found guilty of criminal charges relating to the firm's handling of the auditing of Enron, an energy corporation based in Texas, which had filed for bankruptcy in 2001 and later failed.

Public sector companies should take the lead and the Institute of Chartered Accountants of India ( ICAI ) should develop a clear strategy to diffuse the learning.

In April 2003, he was named to serve as a public member of the American Institute of Certified Public Accountants, which comprises both professional and public members who address such issues as student recruitment and professional ethics for CPAs.

Branstad serves on the boards of, among others, Conmed Health Management Inc, American Future Fund, Iowa Health System, Liberty Bank, the American Institute of Certified Public Accountants, and Living History Farms.

Founded in 1887, the American Institute of Certified Public Accountants ( AICPA ) is the national professional organization of Certified Public Accountants ( CPAs ) in the United States, with nearly 386, 000 CPA members in 128 countries in business and industry, public practice, government, education, student affiliates and international associates.

The AICPA and its predecessors have a history dating back to 1887, when the American Association of Public Accountants ( AAPA ) was formed.

In 1916, the American Association was succeeded by the Institute of Public Accountants, at which time there was a membership of 1, 150.

The name was changed to the American Institute of Accountants in 1917 and remained so until 1957, when it changed to its current name of the American Institute of Certified Public Accountants.

The American Society of Certified Public Accountants was formed in 1921 and acted as a federation of state societies.

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The Securities and Exchange Commission ( SEC ) designated the FASB as the organization responsible for setting accounting standards for public companies in the U. S. It was created in 1973, replacing the Committee on Accounting Procedure ( CAP ) and the Accounting Principles Board ( APB ) of the American Institute of Certified Public Accountants ( AICPA ).

Sir -- We are writing in reference to a recent `` suggestion '' made to the staff of the Public Health Nursing Service of Jersey City ( registered professional nurses with college background and varying experiences ).

Public indignation and resistance to wage-price increases is obviously much less when the increases are on the order of 3% per annum than when the increases are on the order of 3% per month.

Finally there are the parent organizations and the laymen's organizations such as the National Association of Parents and Teachers, and the Citizens Committee on Public Schools.

Says Wallace F. Jannsen, director of the FDA's Division of Public Information: `` Quacks are apt to direct their appeal directly to older people, or to sufferers from chronic ailments such as arthritis, rheumatism, diabetes, and cancer.

Public relations strategists everywhere, watching the reaction of the German press, the liberal press, the lunatic-fringe press, listening to their neighbors, studying interviews with men and women on the street, cried out: Too much, too much -- the mind of the audience is becoming dulled, the horrors are losing their effect.

They are on display in the Stephen A. Schwarzman Building ( formerly the New York Public Library Main Branch ) in New York.

The Artistic License refers most commonly to the original Artistic License ( version 1. 0 ), a software license used for certain free and open source software packages, most notably the standard Perl implementation and most CPAN modules, which are dual-licensed under the Artistic License and the GNU General Public License ( GPL ).

A fax from the Secretary of the International Narcotics Control Board to the Netherlands Ministry of Public Health sent in 2001 goes on to state that " Consequently, preparations ( e. g. decoctions ) made of these plants, including ayahuasca, are not under international control and, therefore, not subject to any of the articles of the 1971 Convention.

The results of this work was the report A Public Trust at Risk: The Heritage Health Index Report on the State of America's Collections, which was published in December 2005 and concluded that immediate action is needed to prevent the loss of 190 million artifacts that are in need of conservation treatment.

Public long distance coach networks are also often used as a low-cost method of travel by students or young people travelling the world.

Trustee appointments are governed by the regulatory framework set out in the code of practice on public appointments issued by the Office of the Commissioner for Public Appointments.

In other episodes, views are shown of the Public Garden, the entry to Felix's bookstore at 50 Beacon Street, and the Esplanade.

Public domain works should not be confused with works that are publicly available.

During 1996, the Ministry of Public Security established the Fuerza Pública or Public Force which reorganized and eliminated the Civil Guard, Rural Assistance Guard, and Frontier Guards as separate entities ; they are now under the Ministry and operate on a geographic command basis performing ground security, law enforcement, counter-narcotics, and border patrol functions.

Public services and transport in Cuba however are regarded to be second-rate compared with its more developed counterparts on the mainland.

With this philosophy in mind, many grassroots efforts such as The Project for Public Spaces are being started to create this " Third Place " in communities.

coalition and the Toronto Public Space Committee are examples of activist networks committed to shielding local communities from government and corporate domination and inordinate influence.

Chuck D stated that it is Public Enemy's belief that all human beings are equal.

The NSA specifies that " Elliptic Curve Public Key Cryptography using the 256-bit prime modulus elliptic curve as specified in FIPS-186-2 and SHA-256 are appropriate for protecting classified information up to the SECRET level.

915, Public Law 95-416, enacted on October 5, 1978 ), individual census records are sealed for 72 years.

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.

The National Federation of Certified Public Accountants Associations of the Republic of China became of member of IFAC Council in 1983 and in 1984 began a three-year term as the second accountancy body from East Asia, after Japan, represented on the IASC Board.

Examples include the Berg Fashion Library ( an images database used in higher education fashion studies ), Public Library Online ( provides public library users with access to ebooks ) and Irish Tax Online & UK Tax Online services ( detailed reference sources for accountancy professions ).

Soon after Bush was elected governor of Texas, he appointed Conaway to the Texas State Board of Public Accountancy, which regulates accountancy in Texas.

ACCA and the national accountancy body, Institute of Certified Public Accountants of Singapore ( ICPAS ), operate a Joint Scheme of Examinations.

According to rules 6 ( iii ) & 9 of accountancy examiniation published by Taiwan government, ACCA members are entitled to obtain advanced standing in the examinations to become a Certified Public Accountant in Taiwan.

Incorporated by the Professional Accountants Ordinance ( Chapter 50 of the Laws of Hong Kong ) on 1 January 1973, the Hong Kong Institute of Certified Public Accountants ( the Institute ) is the only statutory licensing body of accountants in Hong Kong responsible for regulation of the accountancy profession.