Certified Public Accountant/CPA
Certified Public Accountant/CPA 〈美〉注册执业会计师；特许执业会计师 指已符合有关注册或许可为注册执业会计师的强制性和行政性先决条件，并从有关主管部门获得注册执业会计师执业资格证书的人。要通过由美国注册执业会计师协会〔AICPA〕主持的考试，必须符合关于业务经验、教育和道德等方面的要求。
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Search Results for: certified public accountant
certified public accountant
An accountant who has satisfied the statutory and administrative requirements to be registered or licensed as a public accountant. — Abbr. CPA.
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public accountant
public accountant 公共会计师 向社会公众提供会计或审计服务的会计师，通常按工作日数收取报酬。 (→Certified Public Accountant)
chartered accountants
chartered accountants 〈英〉执业会计师 指擅长记录、核对账目，并为公司等雇以核对并证明其账目正确性的人，同于美国的注册执业会计师〔certified public accountant〕。 (→Certified Public Accountant)
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accountant
accountant. 1. A person authorized under applicable law to practice public accounting; a person whose business is to keep books or accounts, to perform financial audits, to design and control accounting systems, and to give tax advice. • For some purposes, the term includes a professional accounting association, a corporation, and a part-nership, if they
certified financial statement
A financial statement examined and reported by an independent public or certified public accountant. SEC Rule 12b-2 (17 CFR § 240.12b-2).
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audit opinion
A certified public accountant’s opinion regarding the audited financial statements of an entity.
generally accepted auditing standards
generally accepted auditing standards. The guidelines issued by the American Institute of Certified Public Accountants establishing an auditor’s professional qualities and the criteria for the auditor’s examination and required reports. — Abbr. GAAS.
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enrolled agent
enrolled agent. One who, though neither a certified public accountant nor an attorney, has been admitted to practice before the IRS, either by passing an examination or by working for the IRS in a technical area for at least five years. • The enrolled agent is one of four types of persons who are allowed
cpa
CPA.abbr. 1. See certified public accountant under ACCOUNTANT. 2. See continued-prosecution application under PATENT APPLICATION.