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  2. Legal liability of certified public accountants - Wikipedia

    en.wikipedia.org/wiki/Legal_liability_of...

    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 .

  3. Letter of intent - Wikipedia

    en.wikipedia.org/wiki/Letter_of_intent

    A letter of intent (LOI or LoI, or Letter of Intent) is a document outlining the understanding between two or more parties which they intend to formalize in a legally binding agreement. The concept is similar to a heads of agreement , term sheet or memorandum of understanding .

  4. Certified Public Accountants Association - Wikipedia

    en.wikipedia.org/wiki/Certified_Public...

    Members wishing to use the designation Certified Public Accountant, or the designatory letters ACPA/ FCPA, in connection with offering services as a practising public accountant to the general public/business community, must be in possession of a valid, current practising certificate.

  5. Comfort letter - Wikipedia

    en.wikipedia.org/wiki/Comfort_Letter

    A comfort letter is a document prepared by an accounting firm assuring the financial soundness or backing of a company. [1] The comfort letter can be issued by a Certified Public Accountant declaring no indication of false or misleading information in the financial statements and that the company's prospectus follows the prevailing accounting standards.

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  7. Application for employment - Wikipedia

    en.wikipedia.org/wiki/Application_for_employment

    In Spain, the application consists of two parts: the cover letter (Carta de Candidatura) and the CV. No work or training certificates are attached. The cover letter should be short and contain the reason for applying. The CV should be structured in a tabular form. In Spain, multiple job interviews with the same company are common. [citation needed]

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