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Until the mid-1990s, the Uniform CPA Exam was 19.5 hours in duration and was administered over two and one-half days. It consisted of four subject areas (sections) which were tested in five sittings: Auditing (3.5 hours); Business Law (3.5 hours); Accounting Theory (3.5 hours); and Accounting Practice (Part I & Part II; 4.5 hours each).
A collaborative practice agreement (CPA) is a legal document in the United States that establishes a legal relationship between clinical pharmacists and collaborating physicians that allows for pharmacists to participate in collaborative drug therapy management (CDTM).
In 1952, the Hawaii Bar News began publication; it is now known as Hawaii Bar Journal. [3] In 1989, the Supreme Court of the State of Hawaii created a unified bar, pursuant to Supreme Court Rule 17. As a result, all persons admitted to the practice of law in Hawaii must be members of HSBA.
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Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United States, the CPA is a license to provide accounting services to the public. It is awarded by each of the 50 ...
The association admits members based on either their existing professional accounting body memberships, accountancy qualifications, or experience. [4] As of April 2015 it was pursuing Ofqual recognition as an awarding body; a 2018 document stated that by 2022 it could begin preparations for an application to Ofqual. [5]
Joseph Edmund Sterrett outlined the debate and issues in setting up a Code of Professional Conduct in his address to the annual meeting of the American Association of Public Accountants in 1907 [2] The earliest "official" version of the code of professional conduct among American accountants was issued by the American Institute of Accountants on April 9, 1917.
The Companies Ordinance, section 775 sets out categories of people who can certify a copy of a document for part 16 (Non-Hong Kong Companies). [6] The categories include notaries public, solicitors, members of the Hong Kong Institute of Certified Public Accountants and members of the Hong Kong Chartered Governance Institute.