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  2. Free CPA Study Material: Practice Exams and Resources - AOL

    www.aol.com/free-cpa-study-material-practice...

    Get the help you need to pass the CPA exam

  3. Uniform Certified Public Accountant Examination - Wikipedia

    en.wikipedia.org/wiki/Uniform_Certified_Public...

    Until the mid-1990s, the Uniform CPA Exam was 19.5 hours in duration and was administered over two and one-half days. It consisted of four subject areas (sections) which were tested in five sittings: Auditing (3.5 hours); Business Law (3.5 hours); Accounting Theory (3.5 hours); and Accounting Practice (Part I & Part II; 4.5 hours each).

  4. American Institute of Certified Public Accountants - Wikipedia

    en.wikipedia.org/wiki/American_Institute_of...

    AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed. [4] [5] The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in ...

  5. Certified Public Accountant - Wikipedia

    en.wikipedia.org/wiki/Certified_Public_Accountant

    For example, Texas prohibits the use of the designations "accountant" and "auditor" by a person not certified as a Texas CPA, unless that person is a CPA in another state, is a non-resident of Texas, and otherwise meets the requirements for practice in Texas by out-of-state CPA firms and practitioners. [3]

  6. Get breaking Finance news and the latest business articles from AOL. From stock market news to jobs and real estate, it can all be found here.

  7. AICPA Statements of Position - Wikipedia

    en.wikipedia.org/wiki/AICPA_Statements_of_Position

    Questions concerning profit recognition on sales of real estate full-text: 1975 December 29 76-1: Accounting practices in the record and music industry full-text: 1976 August 25 76-2: Accounting for origination costs and loan and commitment fees in the mortgage banking industry full-text: 1976 August 25 76-3

  8. Legal liability of certified public accountants - Wikipedia

    en.wikipedia.org/wiki/Legal_liability_of...

    Due to the risk of liability, CPAs and accounting firms may carry professional liability insurance to provide some protection from legal claims and lawsuits, although some firms choose to self-insure. [4] Concerns about high damage awards and insurance costs have led to proposals to limit liability for public accounting firms. [5]

  9. Accounting - Wikipedia

    en.wikipedia.org/wiki/Accounting

    Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]

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