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Positive assurance is a concept within accounting ethics, occurring when a certified public accountant (CPA) believes financial statements to be true or correct. Issuing an opinion that the financial statements are presented fairly in conformity with U.S. GAAP is an example of a CPA providing positive assurance. A CPA would provide positive ...
A comfort letter is a document prepared by an accounting firm assuring the financial soundness or backing of a company. [1] The comfort letter can be issued by a Certified Public Accountant declaring no indication of false or misleading information in the financial statements and that the company's prospectus follows the prevailing accounting standards.
CPAA offers the designations of Certified Public Accountant (ACPA or FCPA). The American CPA Institute is the main accounting qualification in the United States; there are also many CPAs in China, Australia, and elsewhere. [2] CPAA was founded in 1989 to offer a British version. [3]
Accounting Principles Board Opinions, Interpretations and Recommendations were published by the Accounting Principles Board from 1962 to 1973. The board was created by American Institute of Certified Public Accountants (AICPA) in 1959 and was replaced by Financial Accounting Standards Board (FASB) in 1973.
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 ...
The Meaning of "Present Fairly in Conformity With Generally Accepted Accounting Principles" full-text: January 1992 70: Service Organizations full-text: April 1992 71: Interim Financial Information full-text: May 1992 72: Letters for Underwriters and Certain Other Requesting Parties full-text: February 1993 73: Using the Work of a Specialist ...
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All attestation engagements are predicated on the concept that the practitioner reports an opinion about a statement, description, or assertion made by the responsible party about a subject matter. Prospective financial information , including financial forecasts and projections, is the focus of AT-C section 305.