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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).
Circular 230 refers to Treasury Department Circular No. 230. This publication establishes the rules governing those who practice before the U.S. Internal Revenue Service (IRS), including attorneys, certified public accountants (CPAs) and enrolled agents (EAs).
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 ...
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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).
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Dec. 3—Permits are required to purchase firecrackers, and permit holders must be at least 18 years old. Honolulu Fire Department officials said firecracker permits are now available and must be ...
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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