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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 Northern ...
Earnings per share (EPS) is the monetary value of earnings per outstanding share of common stock for a company during a defined period of time. It is a key measure of corporate profitability, focusing on the interests of the company's owners (shareholders), [1] and is commonly used to price stocks.
Broaker died on November 12, 1941. The first person to receive the CPA through examination and previous experience was Joseph Hardcastle, who would go on to become an accounting theorist and New York University professor. Hardcastle died on June 16, 1906, after being thrown from a horse after an accident with a wagon.
It is also intended to assist CPAs in performing examination engagements, known as SOC for Cybersecurity examination. The three resources that form the framework are: [ 20 ] [ 21 ] [ 22 ] Description Criteria , titled Criteria for describing a set of data and evaluating its integrity , introduced in 2017, is intended for use by management and ...
AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed. [4] [5] The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in ...
Certified Management Accountant (CMA) is a professional certification credential in the management accounting and financial management fields. The certification signifies that the person possesses knowledge in the areas of financial planning, analysis, control, decision support, and professional ethics.
CAT's rival is the Association of Accounting Technicians (AAT) qualification. ACCA was a sponsor of the AAT before breaking its links in the mid-1990s in order to form the CAT qualification. [ 1 ] The rationale behind this move was that it wanted a technician level qualification which followed the same strategic direction of the ACCA ...
Certified General Accountant (CGA) is a professional designation granted to Canadian accountants.A person who meets the education, experience and examination requirements of the Certified General Accountants of Canada (CGA-Canada) is entitled to use the professional designation and add the letters "CGA" to their title.