ACCO 450 Chapter Notes - Chapter 18: Whistleblower, Engagement Letter, Corporate Finance
16 Dec 2016
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Cpa act: the cpa order is a professional order whose members practice an exclusive profession: cpas are qualified to practice as professional accountants, including in public accounting. Includes the accounting, management, finance and taxation topics relating to the economic activities of a person, enterprise or organization. Gathering and organizing financial and non-financial info, analyzing and evaluating it, making sure it follows standards or certifying it. The purpose of these professional activities is to optimize the performance, profit and growth of the patrimony of a person, enterprise or organization: promote good governance or accountability. The professional activity reserved to the cpa is public accounting. This activity consists of: expressing and opinion to provide a level of assurance about a f/s or other info relating to the f/s. Special reports independence not necessary low or no assurance. Issuing any form of certification, declaration or opinion about financial info (other than. F/s), that is not only done by the internal management.
