A report on Certified Public Accountant

Title of qualified accountants in numerous countries in the English-speaking world.

- Certified Public Accountant

20 related topics with Alpha

Overall

Uniform Certified Public Accountant Examination

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The Uniform Certified Public Accountant Examination (CPA Exam) is the examination administered to people who wish to become U.S. Certified Public Accountants.

American Institute of Certified Public Accountants

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AICPA offices in Durham, North Carolina.

The American Institute of Certified Public Accountants (AICPA) is the national professional organization of Certified Public Accountants (CPAs) in the United States, with more than 428,000 members in 130 countries.

Arthur Andersen

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American accounting firm based in Chicago that provided auditing, tax advising, consulting and other professional services to large corporations.

American accounting firm based in Chicago that provided auditing, tax advising, consulting and other professional services to large corporations.

Arthur E. Andersen
Revenue per year in million U.S. dollars.
Source: corporate press releases

On August 31, 2002, the company surrendered its licenses to practice as certified public accountants in the United States, effectively putting the company out of business.

Chartered accountant

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Chartered accountants were the first accountants to form a professional accounting body, initially established in Scotland in 1854.

Chartered accountants were the first accountants to form a professional accounting body, initially established in Scotland in 1854.

The title is an internationally recognised professional designation; the certified public accountant designation is generally equivalent to it.

Enron scandal

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Accounting scandal involving Enron Corporation, an American energy company based in Houston, Texas.

Accounting scandal involving Enron Corporation, an American energy company based in Houston, Texas.

Kenneth Lay in a July 2004 mugshot
The subject of this accounting scandal had published a manual of ethics earlier.
Enron's stock price (former NYSE ticker symbol: ENE) from August 23, 2000 ($90) to January 11, 2002 ($0.12). As a result of the decrease of the stock price, shareholders incurred paper losses of nearly $11 billion.
Enron's headquarters in Downtown Houston was leased from a consortium of banks who had bought the property for $285 million in the 1990s. It was sold for $55.5 million, just before Enron moved out in 2004.

Enron hired numerous Certified Public Accountants (CPAs) as well as accountants who had worked on developing accounting rules with the Financial Accounting Standards Board (FASB).

National Association of State Boards of Accountancy

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Association dedicated to serving the 56 state boards of accountancy.

Association dedicated to serving the 56 state boards of accountancy.

In the United States, the designation of Certified Public Accountant (CPA) is granted at state level.

Seal of the United States Government Accountability Office

Financial audit

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Conducted to provide an opinion whether "financial statements" are stated in accordance with specified criteria.

Conducted to provide an opinion whether "financial statements" are stated in accordance with specified criteria.

Seal of the United States Government Accountability Office

There are several related professional qualifications in the field of financial audit including Certified Internal Auditor, Certified General Accountant, Chartered Certified Accountant, Chartered Accountant and Certified Public Accountant.

Assurance services

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Assurance service is an independent professional service, typically provided by Chartered or Certified Public Accountants or Chartered Certified Accountants, with the goal of improving information or the context of information so that decision makers can make more informed, and presumably better, decisions.

Enrolled agent

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Enrolled Agent is a tax advisor, who is a federally authorized tax practitioner empowered by the U.S. Department of the Treasury.

Enrolled Agent is a tax advisor, who is a federally authorized tax practitioner empowered by the U.S. Department of the Treasury.

Attorneys and certified public accountants (CPAs) are licensed on a state by state basis and are also empowered by the Department of the Treasury to represent taxpayers before the IRS.

Tax preparation in the United States

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Process of preparing tax returns, often income tax returns, often for a person other than the taxpayer, and generally for compensation.

Process of preparing tax returns, often income tax returns, often for a person other than the taxpayer, and generally for compensation.

Persons who are certified public accountants (CPAs), attorneys or enrolled agents were required to register, but were not required to take the exam and were not subject to the continuing education requirements.