General Information on the Georgia C.P.A. Examinations and Typical Questions

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Joel Hunter
Press of Appeal Publishing Company, 1913 - 65 halaman
 

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Halaman 8 - Every person holding such certificate and every co-partnership of accountants, every member of which shall hold such certificate, may assume and use the title of certified public accountants, or the abbreviation thereof, CPA, provided that no other person or co-partnership shall use such title or abbreviation, or other words, letters or figures to indicate that the person or co-partnership using the same is such certified public accountant. SEC. 2. The governor of the state of Pennsylvania shall...
Halaman 8 - ... one for the term of one year, one for the term of two years, and one for the term of three years ; and one member of said board shall be elected annually thereafter, who shall hold his office for three years.
Halaman 7 - ... state, being over the age of twenty-one years and of good moral character, and who shall have received from the...
Halaman 10 - Whoever shall violate any of the provisions of this act shall be deemed guilty of misdemeanor, and upon conviction...
Halaman 8 - ... one year, one for two years, and one for three years, and upon the expiration of each of said terms an examiner shall be appointed for the term of three years, and after one thousand eight hundred and ninety-nine these three examiners shall be certified public accountants.
Halaman 39 - What should be done regarding the books on the admission of a new partner into a firm? What entry should be made when cash is invested for a certain share in the gains and losses?
Halaman 7 - AN ACT TO ESTABLISH A BOARD FOR THE EXAMINATION OF ACCOUNTANTS, TO PROVIDE FOR THE GRANTING OF CERTIFICATES TO THE SAME AND TO PROVIDE A PUNISHMENT FOR THE VIOLATION OF THIS ACT.
Halaman 9 - Said report shall embrace all the examination papers, questions, and answers thereto. All such examination papers shall be kept for reference and inspection for a period of not less than five years.
Halaman 7 - ... to practice as a public expert accountant as hereinafter provided, shall be styled and known as a certified public accountant ; and no other person shall assume such title, or use the abbreviation CPA...
Halaman 63 - You are elected the auditor of a corporation by the holders of both common and preferred stock and it is your duty to safeguard the interest of both classes of stockholders.

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