The primary functions CPA fulfill relate to assurance services, or public accounting. In assurance services, also known as financial audit services, CPAs attest to the reasonableness of disclosures, the freedom from material misstatement, and the adherence to the applicable generally accepted accounting principles (GAAP) in financial statements. CPAs can also be employed by corporations—termed "the private sector"—in finance functions such as Chief Financial Officer (CFO) or finance manager, or as CEOs subject to their full business knowledge and practice. These CPAs do not provide services directly to the public.
Although some CPAs serve as business consultants, the consulting role is under scrutiny following the corporate climate in the aftermath of the Enron scandal. This has resulted in divestitures in the consulting divisions by many accounting firms. This trend has since reversed. In audit engagements, CPAs are (and have always been) required by professional standards and Federal and State laws to maintain independence (both in fact and in appearance) from the entity for which they are conducting an attestation (audit and review) engagement. However, most individual CPAs who work as consultants do not work as auditors.
CPAs also have a niche within the income tax preparation industry. Many small to mid-sized firms have both a tax and an auditing department.
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Wednesday, October 6, 2010
CPA Information
Certified Public Accountant (CPA) is the statutory title of qualified accountants in the United States who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience requirements for certification as a CPA. Individuals who have passed the Exam but have not either accomplished the required on-the-job experience or have previously met it but in the meantime have lapsed their continuing professional education are, in many states, permitted the designation "CPA Inactive" or an equivalent phrase. In most U.S. states, only CPAs who are licensed are able to provide to the public attestation (including auditing) opinions on financial statements. The exceptions to this rule are Arizona, Kansas, North Carolina and Ohio where, although the "CPA" designation is restricted, the practice of auditing is not.
Many states have a lower tier of accountant qualification (below that of CPA), usually entitled "Public Accountant" (with designatory letters "PA"). However the majority of states have closed the designation "Public Accountant" to new entrants, with only about 10 states continuing to offer the designation. Many PAs belong to the National Society of (Public) Accountants.
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Many states have a lower tier of accountant qualification (below that of CPA), usually entitled "Public Accountant" (with designatory letters "PA"). However the majority of states have closed the designation "Public Accountant" to new entrants, with only about 10 states continuing to offer the designation. Many PAs belong to the National Society of (Public) Accountants.
See also: blackhead removal and As Seen On TV Store and cellulite treatment and Fancy Dress Costumes and Keylogger and best cellulite reduction and fast weight loss diets and television stands and Phone Amplifiers and Francis Parent
Monday, September 20, 2010
Bushido
Bushidō meaning "Way of the Warrior", is a name in common usage since the late 19th century which is used to describe a uniquely Japanese code of conduct adhered to by samurai since time immemorial, and loosely analogous to Western concepts of chivalry. This code is said to have emphasized virtues such as loyalty, honor, obedience, duty, filial piety, and self-sacrifice.
Although Chinese-derived Confucian concepts such as loyalty and filial piety were certainly extolled in Japanese texts from the medieval period, the actual term bushidō is extremely rare in ancient texts, and does not even appear in famous texts supposedly describing this code, such as the Hagakure of Yamamoto Tsunetomo. Moreover, although at various points in Japanese history certain feudal lords promulgated prescriptive "House Codes" to guide the actions of their retainers, there never existed a single, unified "samurai code" which all Japanese warriors adhered to or were even aware of.
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Although Chinese-derived Confucian concepts such as loyalty and filial piety were certainly extolled in Japanese texts from the medieval period, the actual term bushidō is extremely rare in ancient texts, and does not even appear in famous texts supposedly describing this code, such as the Hagakure of Yamamoto Tsunetomo. Moreover, although at various points in Japanese history certain feudal lords promulgated prescriptive "House Codes" to guide the actions of their retainers, there never existed a single, unified "samurai code" which all Japanese warriors adhered to or were even aware of.
See also: AA Route Map and kitchen toys and tents for camping and Salt Lake Remodeling and anger management techniques and d.i.y. solar and Realtor leads and saddles and vitamins and nutrition
Tokugawa Shogunate
During the Tokugawa shogunate, samurai increasingly became courtiers, bureaucrats, and administrators rather than warriors. With no warfare since the early 17th century, samurai gradually lost their military function during the Tokugawa era (also called the Edo period).
By the end of the Tokugawa era, samurai were aristocratic bureaucrats for the daimyo, with their daisho, the paired long and short swords of the samurai (cf. katana and wakizashi) becoming more of a symbolic emblem of power rather than a weapon used in daily life.
They still had the legal right to cut down any commoner who did not show proper respect (kiri sute gomen), but to what extent this right was used is unknown. When the central government forced daimyos to cut the size of their armies, unemployed ronin became a social problem.
Theoretical obligations between a samurai and his lord (usually a daimyo) increased from the Genpei era to the Edo era. They were strongly emphasized by the teachings of Confucius and Mencius (ca 550 BC) which were required reading for the educated samurai class. Bushido was formalized by several influential leaders and families before the Edo Period. Bushido was an ideal, and it remained fairly uniform from the 13th century to the 19th century — the ideals of Bushido transcended social class, time and geographic location of the warrior class.
Bushido was formalized by samurai such as Imagawa Ryoshun as early as the 13th century. The conduct of samurai served as role model behavior for the other social classes. With time on their hands, samurai spent more time in pursuit of other interests such as becoming scholars.
Bushido itself is no longer particularly prominent in modern Japan, though some of its ideals and precepts live on.
See also: Storage Buffalo and fantasy swords and Massage Therapy Courses and Brown Dress Shoes and spyware blockers and spyware blockers and Indianapolis Search Engine Marketing and Dog Treatment
By the end of the Tokugawa era, samurai were aristocratic bureaucrats for the daimyo, with their daisho, the paired long and short swords of the samurai (cf. katana and wakizashi) becoming more of a symbolic emblem of power rather than a weapon used in daily life.
They still had the legal right to cut down any commoner who did not show proper respect (kiri sute gomen), but to what extent this right was used is unknown. When the central government forced daimyos to cut the size of their armies, unemployed ronin became a social problem.
Theoretical obligations between a samurai and his lord (usually a daimyo) increased from the Genpei era to the Edo era. They were strongly emphasized by the teachings of Confucius and Mencius (ca 550 BC) which were required reading for the educated samurai class. Bushido was formalized by several influential leaders and families before the Edo Period. Bushido was an ideal, and it remained fairly uniform from the 13th century to the 19th century — the ideals of Bushido transcended social class, time and geographic location of the warrior class.
Bushido was formalized by samurai such as Imagawa Ryoshun as early as the 13th century. The conduct of samurai served as role model behavior for the other social classes. With time on their hands, samurai spent more time in pursuit of other interests such as becoming scholars.
Bushido itself is no longer particularly prominent in modern Japan, though some of its ideals and precepts live on.
See also: Storage Buffalo and fantasy swords and Massage Therapy Courses and Brown Dress Shoes and spyware blockers and spyware blockers and Indianapolis Search Engine Marketing and Dog Treatment
The Samurai
Samurai is the term for the military nobility of pre-industrial Japan. According to translator William Scott Wilson: "In Chinese, the character 侍 was originally a verb meaning to wait upon or accompany a person in the upper ranks of society, and this is also true of the original term in Japanese, saburau. In both countries the terms were nominalized to mean "those who serve in close attendance to the nobility," the pronunciation in Japanese changing to saburai." According to Wilson, an early reference to the word "samurai" appears in the Kokin Wakashū (905–914), the first imperial anthology of poems, completed in the first part of the 9th century.
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See also: RV Washington and fantasy swords and Work From Home and Massage Therapist Training and Comfortable Dress Shoes and losing weight quick and TV stands furniture and 3g mobile phones and dog cage
Friday, September 10, 2010
Wimbledon Championships
The Championships, Wimbledon, or simply Wimbledon, is the oldest tennis tournament in the world and is considered the most prestigious. It has been held at the All England Club in the London suburb of Wimbledon since 1877. It is one of the four Grand Slam tennis tournaments, and the only one still played on the game's original surface, grass, which gave the game of lawn tennis its name.
The tournament takes place over two weeks in late June and early July, culminating with the ladies' and gentlemen's singles final, scheduled respectively for the second Saturday and Sunday. Each year, five major events are contested, as well as four junior events and four invitational events.
The hard court Australian Open and clay court French Open precede Wimbledon in the calendar year. The hard court US Open follows. For men, the grass court AEGON Championships, also in London, as well as the Gerry Weber Open in Halle, Germany, serve as respective warm-up events. For women, the AEGON Classic in Birmingham and 2 joint events, the UNICEF Open in 's-Hertogenbosch, Netherlands and the AEGON International Eastbourne serve as warm-up events to Wimbledon.
Wimbledon traditions include a strict dress code for competitors, the eating of strawberries and cream, and royal patronage. In 2009, Wimbledon's Centre Court was fitted with a retractable roof to prevent rain delaying and interrupting Centre Court matches during the tournament.
See also: flowers uk and Wood Fireplace Insert and Panic Attack Symptoms and solar power system and Platinum Wedding Rings and kids beds and pub sur internet and office furniture file cabinets and Dog food comparison
The tournament takes place over two weeks in late June and early July, culminating with the ladies' and gentlemen's singles final, scheduled respectively for the second Saturday and Sunday. Each year, five major events are contested, as well as four junior events and four invitational events.
The hard court Australian Open and clay court French Open precede Wimbledon in the calendar year. The hard court US Open follows. For men, the grass court AEGON Championships, also in London, as well as the Gerry Weber Open in Halle, Germany, serve as respective warm-up events. For women, the AEGON Classic in Birmingham and 2 joint events, the UNICEF Open in 's-Hertogenbosch, Netherlands and the AEGON International Eastbourne serve as warm-up events to Wimbledon.
Wimbledon traditions include a strict dress code for competitors, the eating of strawberries and cream, and royal patronage. In 2009, Wimbledon's Centre Court was fitted with a retractable roof to prevent rain delaying and interrupting Centre Court matches during the tournament.
See also: flowers uk and Wood Fireplace Insert and Panic Attack Symptoms and solar power system and Platinum Wedding Rings and kids beds and pub sur internet and office furniture file cabinets and Dog food comparison
Bach
Johann Sebastian Bach was a German composer, organist, harpsichordist, violist, and violinist whose ecclesiastical and secular works for choir, orchestra, and solo instruments drew together the strands of the Baroque period and brought it to its ultimate maturity. Although he did not introduce new forms, he enriched the prevailing German style with a robust contrapuntal technique, an unrivalled control of harmonic and motivic organisation, and the adaptation of rhythms, forms and textures from abroad, particularly from Italy and France.
Revered for their intellectual depth, technical command and artistic beauty, Bach's works include the Brandenburg concertos, the Goldberg Variations, the Partitas, The Well-Tempered Clavier, the Mass in B Minor, the St Matthew Passion, the St John Passion, the Magnificat, The Musical Offering, The Art of Fugue, the English and French Suites, the Sonatas and Partitas for solo violin, the Cello Suites, more than 200 surviving cantatas, and a similar number of organ works, including the celebrated Toccata and Fugue in D minor and Passacaglia and Fugue in C minor.
Bach's abilities as an organist were highly respected throughout Europe during his lifetime, although he was not widely recognised as a great composer until a revival of interest and performances of his music in the first half of the 19th century. He is now regarded as the supreme composer of the Baroque style, and as one of the greatest of all time.
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Revered for their intellectual depth, technical command and artistic beauty, Bach's works include the Brandenburg concertos, the Goldberg Variations, the Partitas, The Well-Tempered Clavier, the Mass in B Minor, the St Matthew Passion, the St John Passion, the Magnificat, The Musical Offering, The Art of Fugue, the English and French Suites, the Sonatas and Partitas for solo violin, the Cello Suites, more than 200 surviving cantatas, and a similar number of organ works, including the celebrated Toccata and Fugue in D minor and Passacaglia and Fugue in C minor.
Bach's abilities as an organist were highly respected throughout Europe during his lifetime, although he was not widely recognised as a great composer until a revival of interest and performances of his music in the first half of the 19th century. He is now regarded as the supreme composer of the Baroque style, and as one of the greatest of all time.
See also: direct mail marketing and UK Jobs Board and paralegal work and Lilah White Costumes and Keylogger and paleolithic diet and television stands and High Interest Term Deposit and keurig b70
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