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In May 2011, a complaint was filed with the U.S. Federal Trade Commission alleging Dropbox misled users about the privacy and security of their files. At the heart of the complaint was the policy of data deduplication, where the system checks if a file has been uploaded before by any other user, and links to the existing copy if so; and the policy of using a single AES-256 key for every file ...
If CPAs fail to modify the audit report on financial statements that are materially misstated, investors and firm creditors may experience substantial losses. Depending on the jurisdiction, CPAs may be liable for damages based upon common law, statutory law, or both. Common law liability arises from negligence, breach of contract, and fraud.
The primary bodies in each country are affiliated to the International Federation of Accountants while a few do not belong to IFAC as they operate more like specialist bodies helping the work of accountants and auditors such as the field of taxation, forensic auditing and systems auditing. These bodies include:
Some states have enacted a non-evidentiary accountant–client privilege. For example, Texas has a privilege rule that requires that a certified public accountant (CPA) not voluntarily disclose information communicated to the CPA by a client in connection with the engagement without the client's permission.
In modern day, chosen-plaintext attacks (CPAs) are often used to break symmetric ciphers. To be considered CPA-secure, the symmetric cipher must not be vulnerable to chosen-plaintext attacks. Thus, it is important for symmetric cipher implementors to understand how an attacker would attempt to break their cipher and make relevant improvements.
The Florida Institute of Certified Public Accountants (FICPA) is a professional membership organization headquartered in Orlando. The FICPA represents approximately 18,500 CPAs and accounting professionals in Florida and beyond. Shelly Weir is the FICPA's president Julian Dozier, CPA, is the institute's 2022–2023 Board Chair.
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These control criteria are to be used by the practitioner/examiner (Certified Public Accountant, CPA) in attestation or consulting engagements to evaluate and report on controls of information systems offered as a service. The engagements can be done on an entity wide, subsidiary, division, operating unit, product line or functional area basis.
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related to: is dropbox secure for cpas and accountants and lawyers