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The CPE Product Dictionary provides an agreed upon list of official CPE names. The dictionary is provided in XML format and is available to the general public. The CPE Dictionary is hosted and maintained at NIST, may be used by nongovernmental organizations on a voluntary basis, and is not subject to copyright in the United States. [1]
Auditing terms (25 P) Pages in category "Accounting terminology" The following 98 pages are in this category, out of 98 total. This list may not reflect recent changes.
For example, $225K would be understood to mean $225,000, and $3.6K would be understood to mean $3,600. Multiple K's are not commonly used to represent larger numbers. In other words, it would look odd to use $1.2KK to represent $1,200,000. Ke – Is used as an abbreviation for Cost of Equity (COE).
In addition to its CPA Exam Review, Becker also offers exam preparation for the international accounting credential Certified Management Accountant (CMA). [5] Becker also provides continuing professional education (CPE) for CPA’s, CMAs, unlicensed tax preparers, independent practitioners and more, delivered in both live webcasts and on-demand ...
A CPE can be an active equipment, as the ones mentioned above, or passive equipment such as analog telephone adapters (ATA) or xDSL-splitters. This includes key telephone systems and most private branch exchanges. Excluded from the CPE category are overvoltage protection equipment and pay telephones. Other types of materials that are necessary ...
Continuing professional education (CPE) is also required to maintain licensure. Individuals who have been awarded the CPA but have lapsed in the fulfillment of the required CPE or who have requested conversion to inactive status are in many states permitted to use the designation "CPA Inactive" or an equivalent phrase. [2]
Items in accounts are classified into five broad groups, also known as the elements of the accounts: [2]. Asset, Liability, Equity, Revenue, Expense; The classification of equity as a distinctive element for classification of accounts is disputable on account of the "entity concept", since for the objective analysis of the financial results of any entity the external liabilities of the entity ...
Following is a partial list of professional certifications in financial services, with an overview of the educational and continuing requirements for each; see Professional certification § Accountancy, auditing and finance and Category:Professional certification in finance for all articles.