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The responsible party, also referred to as management or service organization or service provider, which is the party responsible for providing the statements, descriptions and/or assertions that are the subject matter of the attestation engagement. SSAE 18 identifies two subordinate roles that may be engaged by the practitioner: [18]
The Content Specification Outlines (CSOs) are replaced by Blueprints which will be released by AICPA each year. An additional change to the exam is an optional 15-minute break that will not count towards the 4-hour exam period. On April 1, 2018, the AICPA rolled out new CPA Exam software that offers a more intuitive functionality.
Most modern business theorists see a continuum with pure service on one terminal point and pure commodity good on the other terminal point. [2] Most products fall between these two extremes. For example, a restaurant provides a physical good (the food ), but also provides services in the form of ambience, the setting and clearing of the table, etc.
Commercial law (or business law), [1] which is also known by other names such as mercantile law or trade law depending on jurisdiction; is the body of law that applies to the rights, relations, and conduct of persons and organizations engaged in commercial and business activities.
The official 2007 edition of the UCC. The Uniform Commercial Code (UCC), first published in 1952, is one of a number of uniform acts that have been established as law with the goal of harmonizing the laws of sales and other commercial transactions across the United States through UCC adoption by all 50 states, the District of Columbia, and the Territories of the United States.
The current form of the exam has been used since 1991. The exam has four total sections that include three scored multiple choice sections, an unscored experimental section, and an unscored writing section. Raw scores on the exam are transformed into scaled scores, ranging from a high of 180 to a low of 120, with a median score typically around ...
On 2 August 2013, the U.S. Court of Appeals for the District of Columbia Circuit issued its ruling on the Hours of Service litigation brought by the American Trucking Associations and Public Citizen. The Court upheld the 2011 Hours of Service regulations in all aspects except for the 30-minute break provision as it applies to short haul drivers.
The Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA, Pub. L. 103–353, codified as amended at 38 U.S.C. §§ 4301–4335) was passed by U.S. Congress and signed into law by U.S. President Bill Clinton on October 13, 1994 to protect the civilian employment of active and reserve military personnel in the United States called to active duty.