aicpa
AICPA.abbr. American Institute of Certified Public Accountants. [Cases: Accountants 3. 1.]
Search Results for: certified public accountant
comfort letter
comfort letter. 1. Securities. A letter from a certified public accountant certifying that no false or misleading information has been used in preparing a financial statement accompanying a securities offering. • Such a letter usu. has limited effect because the CPA ordinarily attests to certain representations and warranties that the issuer has authorized the CPA
financial statement
financial statement. 1. A balance sheet, income statement, or annual report that summarizes an individual’s or organization’s financial condition on a specified date or for a specified period by reporting assets and liabilities. — Also termed financial report. Cf. FINANCING STATEMENT. certified financial statement. A financial statement examined and reported by an independent public or
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accounting research bulletin
Accounting Research Bulletin. A publication containing accounting practices recommended by the American Institute of Certified Public Accountants. — Abbr. ARB.
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