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In addition, CPA firms that perform local government financial audits that include an A-133 "single audit" must follow yellow book standards. In addition to financial audits, the Yellow Book standards cover Performance Audits, which evaluate the performance of a program or project against defined objectives, such as objectives for efficiency ...
Obtaining a certificate is voluntary in some fields, but in others, certification from a government-accredited agency may be legally required to perform certain jobs or tasks. Organizations in the United States involved in setting standards for certification include the American National Standards Institute (ANSI) and the Institute for ...
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 Uniform Certified Public Accountant Examination (CPA Exam) is the examination administered to people who wish to become Certified Public Accountants in The United States of America. The CPA Exam is used by the regulatory bodies of all fifty states plus the District of Columbia , Guam , Puerto Rico , the U.S. Virgin Islands and the Northern ...
Forensic Auditors Certification Board (FACB) [20] INTOSAI for Government auditing by Supreme Audit Institutions (SAI) Australia. AUASB - Auditing & Assurance Standards Board; Canada. Canadian Auditing and Assurance Standards Board; France Compagnie nationale des commissaires aux comptes (CNCC) [21] Ordre des Experts-Comptables (OEC) [22]
Its activities include advocacy in government financial management and working to increase government financial performance and accountability. [1] Based in Alexandria, Virginia, the AGA was founded in 1950 and has more than 14,000 members. In addition, the AGA grants the professional designation of Certified Government Financial Manager. [2]
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