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A warranty is a term of a contract, but not usually a condition of the contract or an innominate term, meaning that it is a term "not going to the root of the contract", [6] and therefore only entitles the innocent party to damages if it is breached, [6] i.e. if the warranty is not true or the defaulting party does not perform the contract in ...
The National Association of State Board of Accountancy (NASBA) collected and analyzed data from 1996 to 1998 to verify the effectiveness of the measure. Researchers studied more than 116,000 candidates who took the exam between 1996 and 1998. 33% of respondents had more than 150 college credit hours, while 67% had less than 150 credit hours.
The National Association of State Boards of Accountancy (NASBA) is an association dedicated to serving the 56 state boards of accountancy. These are the boards that regulate the accountancy profession in the United States of America .
CPAs must also be concerned with the application of the Racketeer Influenced and Corrupt Organizations Act (RICO) and with each state’s blue sky laws (which regulate the issuance and trading of securities within a certain state). [17] The Securities Act of 1933 requires a company to register with the Securities and Exchange Commission (SEC ...
Some states have enacted a non-evidentiary accountant–client privilege. For example, Texas has a privilege rule that requires that a certified public accountant (CPA) not voluntarily disclose information communicated to the CPA by a client in connection with the engagement without the client's permission.
Following the Enron scandal some countries removed or limited auditors' rights to self-regulation and set up independent, not-for-profit organisations to regulate the conduct of auditors. (In the EU it is compulsory to have a dedicated supervisory authority, cf. 8th European Directive ).
A few U.S. states (such as the Alabama State Board of Public Accountancy) require the candidate to be a U.S. citizen or Permanent resident (Green card holder), and at least 19 years of age. [11] As of October 1, 2018, testing sites in select cities of England, Ireland, Scotland, and Germany began offering the CPA Exam to eligible candidates. [12]
The State Bar of Texas is composed of those persons licensed to practice law in Texas and is an "integrated" or "mandatory" bar. The State Bar Act, adopted by the Legislature in 1939, mandates that all attorneys licensed to practice law in Texas be members of the State Bar. [4] [5] As of 2018, membership in the Texas Bar stood at 103,342. [6]