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The berth allocation problem (also known as the berth scheduling problem) is a NP-complete problem in operations research, regarding the allocation of berth space for vessels in container terminals. Vessels arrive over time and the terminal operator needs to assign them to berths in order to be served (loading and unloading containers) as soon ...
CBIZ CPAs (formerly known as Mayer Hoffman McCann P.C.) is a national CPA firm founded and headquartered in Kansas City, Missouri. MHM has over 30 offices in the United States . [ 1 ]
CliftonLarsonAllen LLP (known as CliftonLarsonAllen or CLA) is a professional services firm and the eighth-largest [3] accountancy firm in the United States. It was established in 2012 with the merger of Clifton Gunderson LLP (based in Milwaukee, Wisconsin) and LarsonAllen LLP (based in Minneapolis, Minnesota). [4]
On January 1, 2010, a new law, AB 138 (Chapter 312 of 2009), [5] took effect in California requiring all accounting firms providing accounting and auditing services to undergo a mandatory peer review. A peer review is a study of a firm's accounting and auditing work, performed by an unaffiliated CPA following professional standards.
For example, Texas prohibits the use of the designations "accountant" and "auditor" by a person not certified as a Texas CPA, unless that person is a CPA in another state, is a non-resident of Texas, and otherwise meets the requirements for practice in Texas by out-of-state CPA firms and practitioners. [3]
Aprio, LLP (previously known as Habif Arogeti & Wynne, LLP (HA&W)) is an accounting and business advisory firm headquartered in Atlanta, Georgia.Aprio is the fastest-growing firm in the United States, ranking 26th on the Top 100 Firms list published by Accounting Today, as well as the largest firm headquartered in the Southeastern United States and a top tax firm.