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t. e. 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.
Nationality. US citizen. Alma mater. University of Michigan Ph.D. 1917. Scientific career. Fields. Accounting. William Andrew Paton (July 19, 1889 – April 26, 1991) was an American accountancy scholar, known as founder of the American Accounting Association in 1916, and was founder and first editor of its flagship journal The Accounting Review.
Website. michigan.gov/lara. The Michigan Department of Licensing and Regulatory Affairs (LARA), originally the Department of Commerce among other names, is a principal department in the Michigan executive branch that oversees employment, professional licensing, construction, and commerce.
v. t. e. The Uniform Certified Public Accountant Examination (CPA Exam) is the examination administered to people who wish to become Certified Public Accountants in The United States of America. The CPA Exam is used by the regulatory bodies of all fifty states plus the District of Columbia, Guam, Puerto Rico, the U.S. Virgin Islands and the ...
Certified Public Accountants A certified public accountant is an accountant who has been licensed by the state to file public-facing financial statements. Common examples include:
The judiciary of Michigan is defined under the Michigan Constitution, law, and regulations as part of the Government of Michigan.The court system consists of the Michigan Supreme Court, the Michigan Court of Appeals as the intermediate appellate court, the circuit courts and district courts as the two primary trial courts, and several administrative courts and specialized courts.
Legal liability of certified public accountants. 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.
Founded in 1887 as the American Association of Public Accountants (AAPA), the organization sets ethical standards and U.S. auditing standards. It also develops and grades the Uniform CPA Examination. AICPA is headquartered in Durham, North Carolina, and maintains additional offices in New York City, Washington, D.C., and Ewing, New Jersey.