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  2. List of Accounting Principles Board Opinions - Wikipedia

    en.wikipedia.org/wiki/List_of_Accounting...

    Business combinations: Accounting Interpretations of APB Opinion No. 16, Interpretations 26-36: AIN-APB16: Superseded by FAS 141 1972 March: Accounting for investment credit: Accounting Interpretations of APB Opinion No. 4, Interpretations 2-6: AIN-APB4: Interpretation 4 and 6 deleted by FAS 96; Interpretation 5 deleted by FAS 111 1972 June

  3. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    Amendment to Statement on auditing standards no. 122, Section 700, Forming an opinion and reporting on financial statements: January 2016: In effect 132: The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern: February 2017: In effect 133: Auditor Involvement With Exempt Offering Documents: July 2017: In effect 134

  4. Coalition Provisional Authority Order 2 - Wikipedia

    en.wikipedia.org/wiki/Coalition_Provisional...

    On 11 May 2003, General Garner was replaced as head of the Coalition Provisional Authority (CPA) by Ambassador Paul Bremer. Bremer's first order as CPA administrator, issued 16 May, disestablished the Iraqi Baath Party and began a process of "de-Ba'athification." [4]

  5. Uniform Certified Public Accountant Examination - Wikipedia

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

    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 ...

  6. General assembly - Wikipedia

    en.wikipedia.org/wiki/General_Assembly

    A general assembly or general meeting is a meeting of all the members of an organization or shareholders of a company. Specific examples of general assembly include:

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  8. Coalition Provisional Authority - Wikipedia

    en.wikipedia.org/wiki/Coalition_Provisional...

    The Coalition Provisional Authority (Arabic: سلطة الائتلاف المؤقتة, romanized: Sultat Alaitilaf Almuaqata; Kurdish: دەسەڵاتی کاتی هاوپەیمانی, romanized: Desteya Demkî ya Hevbendiyê, abbr. CPA) was a transitional government of Iraq established following the invasion of the country on 19 March 2003 by U.S.-led Coalition forces.

  9. Negative assurance - Wikipedia

    en.wikipedia.org/wiki/Negative_assurance

    Negative assurance within accounting ethics (also known as limited assurance), is a method used by the Certified Public Accountant to assure various parties, such as bankers and stockbrokers, that financial data under review by them is reasonable. Negative assurance tells the data user that nothing has come to the CPA's attention of an adverse ...

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