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AICPA and number
To prepare users for the change, the AICPA has provided a number of tools and training resources.

AICPA and public
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 ’ s founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, and a commitment to serving the public interest.
In fulfilling its mission, the AICPA works with state CPA organizations and gives priority to those areas where public reliance on CPA skills is most significant.
In the early 2000s, federal public policy makers concluded that where independent financial statement audits of public companies regulated by the U. S. Securities and Exchange Commission are concerned, that the AICPA's standards setting and related enforcement roles should be transferred to a government empowered body with more enforcement authority than a non-governmental professional association, such as the AICPA could provide.
Whether serving as an information resource or offering recommendations, the AICPA represents the profession while protecting the public interest.
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 ).
Uniform adoption of the substantial equivalency provision included in the Uniform Accountancy Act ( the model bill for CPA regulation written and endorsed jointly by AICPA and NASBA ) will create a system similar to the nation's driver license that will provide CPAs with mobility while retaining and strengthening state boards ' ability to protect the public interest.
AICPA is moving away from a national institute, offering qualification for CPAs in public practice into an international accounting institute covering both CPAs in public practice and management accountant in conglomerates ( something like ACCA does for decades ).

AICPA and members
The AICPA offers credentialing programs in certain subject areas for its members.
On behalf of its members, the AICPA monitors and advocates on legislative and other matters that affect the accounting profession.
AICPA members approved a proposed bylaw amendment to make eligible for voting membership individuals who previously held a CPA certificate / license or have met all the requirements for CPA certification in accordance with the Uniform Accountancy Act ( UAA ).
However, AICPA and MICPA members who join the ICAEW under the Pathways to Membership scheme must maintain their home body membership.
* Moreover, only full members of any one of Global Accounting Alliance ( GAA ) is eligible to become an AICPA International Associate.
CIMA members will become eligible to join AICPA as an International Associate Member once the new strategic alliance is approved by the respective governing councils.
The credential is awarded exclusively to members of the American Institute of Certified Public Accountants ( AICPA ) who have demonstrated considerable experience and expertise in that area.

AICPA and technical
The AICPA sets generally accepted professional and technical standards for CPAs in multiple areas.

AICPA and support
The program, launched in 2004, is a multi-faceted effort, spearheaded by the AICPA with the support of state CPA societies.

AICPA and areas
Before passage of the Sarbanes-Oxley law, AICPA standards in these areas were considered " generally accepted " for all CPA practitioners.

AICPA and CPA
Working with state CPA societies and other professional organizations, the AICPA provides information to and educates federal, state and local policymakers regarding key issues.
In order to become a CPA in the United States, the candidate must sit for and pass the Uniform Certified Public Accountant Examination ( Uniform CPA Exam ), which is set by the American Institute of Certified Public Accountants ( AICPA ) and administered by the National Association of State Boards of Accountancy ( NASBA ).
The CPA designation is granted by individual state boards, not the American Institute of Certified Public Accountants ( AICPA ).
To become a full member of AICPA, the applicant must hold a valid CPA certificate or license from at least one of the fifty-five U. S. state / territory boards of accountancy ; some additional requirements apply.
As of today, the AICPA has granted approximately 5, 000 CPA / PFS credentials.

AICPA and practice
However, the AICPA retains its considerable standards setting, ethics enforcement and firm practice quality monitoring roles for the majority of practicing CPAs, who serve privately held business and individuals.
The American Institute of Certified Public Accountants ( AICPA ) and the National Association of State Boards of Accountancy ( NASBA ) have analyzed the current system for gaining practice privileges across state lines and have concluded it simply does not work.

AICPA and expertise
The AICPA credential for expertise in business valuation is the Accredited in Business Valuation ( ABV ) designation.

AICPA and ;
The AICPA maintains offices in New York City ; Washington, DC ; Durham, NC ; and Ewing, NJ.
# other AICPA issuances such as AICPA Industry Guides ;

AICPA and called
IN 2011 CIMA entered into a joint venture with the American Institute of Certified Public Accountants ( AICPA ) to launch a global management accounting designation called the Chartered Global Management Accountant ( CGMA ).

AICPA and .
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.
* The American Institute of CPAs ( AICPA ) in partnership with its marketing and technology subsidiary, CPA2Biz, has developed the IFRS. com web site.
AICPA offices in Durham, North Carolina.
The AICPA will celebrate the 125th anniversary of its founding in 2012.
The AICPA and its predecessors have a history dating back to 1887, when the American Association of Public Accountants ( AAPA ) was formed.
Collectively, more than 2, 500 volunteers contribute to the AICPA, fulfilling its mission.
Until the 1970s, the AICPA held a virtual monopoly in this field.
Beginning January 31, 2012, the AICPA in a joint venture with the Chartered Institute of Management Accountants ( CIMA ) began issuing the Chartered Global Management Accountant ( CGMA ) credential.
In 2006, the AICPA and the Ad Council launched a national campaign to encourage young adults aged 25 – 34 to “ Feed the Pig ” as a key step toward building a solid financial future for themselves and their families.
The AICPA has a Washington office and a political action committee.

runs and number
Bishop Alexander, so the tale runs, had invited a number of fellow prelates to meet him at breakfast after a great religious function.
Traditionally, statistics such as batting average ( the number of hits divided by the number of at bats ) and earned run average ( the average number of earned runs allowed by a pitcher per nine innings ) have dominated attention in the statistical world of baseball.
* ER — Earned run: number of runs that did not occur as a result of errors or passed balls
* ERA — Earned run average: total number of earned runs ( see " ER " above ), multiplied by 9, divided by innings pitched
* IRA — Inherited runs allowed: number of inherited runners allowed to score
* RA — Run average: number of runs allowed times nine divided by innings pitched
* SHO — Shutout: number of complete games pitched with no runs allowed
* SV — Save: number of games where the pitcher enters a game led by the pitcher's team, finishes the game without surrendering the lead, is not the winning pitcher, and either ( a ) the lead was three runs or fewer when the pitcher entered the game ; ( b ) the potential tying run was on base, at bat, or on deck ; or ( c ) the pitcher pitched three or more innings
Earned runs are specially denoted because of their use in calculating a pitcher's earned run average – the number of earned runs allowed per 9 innings ( regulation game ) pitched.
In the early history of major league baseball, the difference between the number of earned runs given up by a pitcher and the total number of runs given up was much more significant than today.
The seeming discrepancy comes from the difference in the number of allowed runs ( 309 ) versus earned runs ( 108 ).
If the game has been scored correctly, the total number of plate appearances for a team should equal the total of that team's runs, men left on base, and men put out.
Lara also holds the test record of scoring most number of runs in a single over in a Test match, when he scored 28 runs off an over by Robin Peterson of South Africa in 2003.
He also held the record for the highest total number of runs in a Test career, after overtaking Allan Border in an innings of 226 played at Adelaide Oval, Australia in November 2005.
* He was the fastest batsmen to score 10, 000 ( with Sachin Tendulkar ) and 11, 000 Test runs, in terms of number of innings.
There is a simple randomized algorithm due to that runs in time where n is the number of clauses and succeeds with high probability to correctly decide 3-Sat.
; CLISP: A bytecode-compiling implementation, portable and runs on a number of Unix and Unix-like systems ( including Mac OS X ), as well as Microsoft Windows and several other systems.

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