American Institute of Certified Public Accountants
National professional association for CPAs in the United States.

AICPA Accounting Glossary
American Institute of Certified Public Accountants glossary of terms.

  • Accounting and Review Services Committee (ARSC) AICPA committee whose objective is to develop, on a continuing basis, procedures and standards of reporting by CPAs on the types of accounting and review services a CPA may render in connection with unaudited financial statements, as well as unaudited financial information of an entity that is not required to file financial statements with a regulatory agency in connection with the sale or trading of its securities in a public market

  • As a senior technical committee, it is authorized to make public statements, without clearance from Council or the Board of Directors, on matters related to its area of practice

  • Adverse Opinion Auditor’s opinion which states that financial statements do not fairly present the financial position, results of operations, or cash flows in conformity with generally accepted accounting principles

  • Attestation Standards (AT) The attestation standards enable practitioners to examine or review non-financial statement information and to perform and report on the results of those engagements in accordance with professional standards

  • Audit Risk The risk that an auditor will unknowingly fail to appropriately modify his/her opinion on financial statements that are materially misstated - financial accounting software budgeting ...
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  • • 25-year time-weighted investment portfolio rate of return calculator: This is the same calculation methodology used by the CFA Institute, and expensive software like Axys Advent and brokerages when they prepare your financial statements


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    Investing information and an enjoyably useful site. Updated hourly.

    Economic Statement and Budget Update
    The mini-budget at the Finance Ministry Site introduces tax reductions.

  • This Economic Statement sets out the next steps in the four-part plan to ensure better lives for Canadians

  • It reduces taxes faster and further than set out in Budget 2000 because Canadians deserve to keep more of what they earn, by: providing substantial immediate tax reductions that grow over time; providing one-time relief for heating expenses to help low- and modest-income Canadians; lowering rates for all Canadians effective January 2001, in less than two and a half months; and reducing Canadians' average burden 21 per cent as a result of measures in Budget 2000 and this Statement

  • In total, the tax measures in this Statement, combined with those in Budget 2000, will provide $100 billion of cumulative tax relief by 2004-05

  • Paying Down the Debt With this Statement, the Government is adding an important new element to its Debt Repayment Plan

  • The Government is committing in this Economic Statement to pay down at least $10 billion of debt for 2000-2001

  • The tax measures in this Economic Statement, combined with those in the, will provide $100 billion of cumulative tax relief by 2004-05

  • Not only are the tax measures in this Statement delivered much faster than outlined in the last budget, they also go further

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    Employment Development Department
    Employment tax forms, publications, posters, and notices.

  • 3 (1-98) Printing Specifications - Computer or Laser Generated Alternate Forms - Annual Reconciliation Statement - DE 7, Annual Reconciliation Statement Rev

  • 2 (1-01) Printing Specifications - Computer or Laser Generated Alternate Forms - Annual Reconciliation Statement (use DE 7 for other years) - DE 7X, Annual Reconciliation Statement Rev

  • Benefits

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    Yahoo! Financial Glossary
    Extensive, cross-referenced glossary of financial and related terms.

  • See: Account executive ; account statement

  • Account reconciliation The reviewing and adjusting of the balance in a personal checkbook to match your bank statement

  • Account statement In the context of banking, refers to a summary of all balances

  • Accountant's opinion A signed statement from an independent public accountant after examination of a firm's records and accounts

  • Accounting earnings Earnings of a firm as reported on its income statement

  • Adverse opinion An independent auditor's opinion expressing that a firm's financial statements do not reflect the company's position accurately

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    Nationwide bank. Includes product and service information, online banking and
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    AccountantsWorld Directory of Accounting Professionals
    Database of 35000 Accountants & CPA's in US.

  • Find an Accountant Search by ZIP Code, or by City and State * Required Search by Zip Code within radius of miles (To Select city, services, only CPAs, industry, language) OR Search by City  State Select the Service you need Individual Tax Business Tax Bookkeeping Financial Statement Audit Personal Financial planning Consulting Estate/Retirement Planning Not for Profit Payroll Services Our directories include CPAs and accountants

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  • For example, an accounting report such as a financial statement is used in decision making by managers, potential and current investors, creditors, policy makers, and the general public

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    A blog about personal finance.

    US Department of Justice: Identity Theft and Identity Fraud
    Features programs, prevention, and remedial steps after the crime.

  • While the victim and his wife spent more than four years and more than $15, 000 of their own money to restore their credit and reputation, the criminal served a brief sentence for making a false statement to procure a firearm, but made no restitution to his victim for any of the harm he had caused

  • Some criminals engage in 'dumpster diving' ­ going through your garbage cans or a communal dumpster or trash bin -- to obtain copies of your checks, credit card or bank statements, or other records that typically bear your name, address, and even your telephone number

  • If the criminal takes steps to ensure that bills for the falsely obtained credit cards, or bank statements showing the unauthorized withdrawals, are sent to an address other than the victim's, the victim may not become aware of what is happing until the criminal has already inflicted substantial damage on the victim's assets, credit, and reputation

  • If you have bank or credit card accounts, you should be receiving monthly statements that list transactions for the most recent month or reporting period

  • If you're not receiving monthly statements for the accounts you know you have, call the financial institution or credit card company immediately and ask about it

    Offers free templates for Microsoft Word and Excel.

    Accounting Terminology Guide
    Indexed glossary of accounting terms from the New York State Society of CPA's.

  • These include the semi-annual Excellence in Financial Journalism Award, an annual spring seminar series 'Understanding and Evaluating Financial Statements', and customized seminars specially tailored to meet the individual needs of interested news organizations

  • If you do not find a definition you desire or for more information on the Society's programs for financial journalists, please contact: New York State Society of CPAs Public Relations Department 3 Park Avenue, 18th Floor New York, NY 10016-5991 (212) 719-8405 e-mail: A A Misstatement is Inconsequential - If a reasonable person would conclude after considering the possibility of further undetected misstatements that the misstatement either individually or when aggregated with other misstatements would clearly be immaterial to the financial statements

  • If a reasonable person could not reach such a conclusion regarding a particular misstatement, that misstatement is more than inconsequential

  • (See CERTIFIED PUBLIC ACCOUNTANT.) Accountants' Report - Formal document that communicates an independent accountant's: (1) expression of limited assurance on FINANCIAL STATEMENTS as a result of performing inquiry and analytic procedures (Review Report); (2) results of procedures performed (Agreed-Upon Procedures Report); (3) non-expression of opinion or any form of assurance on a presentation in the form of financial statements information that is the representation of management (Compilation Report); or (4) an opinion on an assertion made by management in accordance with the Statements on Standards for Attestation Engagements (Attestation Report)


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