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Accountant–client privilege is a confidentiality privilege, or more precisely, a group of privileges, available in American federal and state law. Accountant–client privileges may be classified in two categories: evidentiary privileges and non-evidentiary privileges.
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 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 .
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]
Whether providing services as an accountant or auditor, a Certified Public Accountant (CPA) owes a duty of care to the client and third parties who foreseeably rely on the accountant's work. [1] Accountants can be sued for negligence or malpractice in the performance of their duties, and for fraud .
The balikbayan box is a modern manifestation of the Philippine custom of pasalubong, where domestic or foreign travelers are expected to bring gifts for family, friends and colleagues. [citation needed] Balikbayan boxes provide connection between family in the Philippines and those abroad, and provide goods for the family in the Philippines. [7]
A citizen of a member state of the Association of Southeast Asian Nations (ASEAN). A citizen of a non-ASEAN member state whose nationals are allowed to enter the Philippines visa-free. A balikbayan (a member of the Filipino diaspora) who is only returning to the Philippines temporarily.
Visa requirements for Filipino citizens are administrative entry restrictions imposed on citizens of the Philippines by the authorities of other territories. As of January 2025, Filipino citizens had visa-free or visa on arrival access to 69 countries and territories, ranking the Philippine passport 75th in the world according to the Henley ...