Board of Accountancy for the Distrcit of Columbia: Hearing...on S. 2531...Jan. 24, 19221922 - 42 sider |
Vanlige uttrykk og setninger
accounting profession American Bar Association American Institute ANDERSON Angevine applicant ARTHUR CAPPER Association of Certified auditing the books auditor board of accountancy board of examiners board of law books and accounts BROAKER C. P. A. certificate C. P. A. degree C. P. A. law CARPENTER certificate as certified certificate issued certified accountant certified lawyer certified public accountant CHAIRMAN commissioners committee COVINGTON create a board designation District of Columbia employ employment experience in auditing GOODLOE GORE HARRY COVINGTON HEISLER BALL holder HUTCHISON Institute of Accountants license membership National Association organization pass the examination practice accountancy practice of accountancy practicing certified public procure a certificate profession of accountancy professional protection public practice purpose qualifications received a diploma recognized school regulate requirements rience school of accountancy Senate bill 2531 skilled SPRINGER statement taxicab tion United States Government waiver clause York
Populære avsnitt
Side 6 - That any person that shall knowingly make a false affidavit for such purpose shall be deemed guilty of perjury and upon conviction thereof shall be punished by a fine not exceeding $500 or by imprisonment not exceeding one year, or by both such fine and imprisonment, within the discretion of the court.
Side 18 - Members (or Associates) of the American Institute of Accountants." 2. The preparation and certification of exhibits, statements, schedules or other forms of accountancy work, containing an essential misstatement of fact or omission therefrom of such a fact as would amount to an essential misstatement, or a failure to put prospective investors on notice in respect of an essential or material fact not specifically shown in the...
Side 22 - The world is still deceiv'd with ornament. In law, what plea so tainted and corrupt But, being season'd with a gracious voice, Obscures the show of evil? In religion, What damned error but some sober brow Will bless it, and approve it with a text, Hiding the grossness with fair ornament? There is no vice so simple but assumes Some mark of virtue on his outward parts.
Side 16 - Upon the expiration of his term of office a member shall continue to serve until his successor shall have been appointed and shall have qualified. The Governor shall remove from the Board any member whose permit to practice has become void, or has been revoked or suspended, and may, after hearing, remove any member of the Board for neglect of duty or other just cause.
Side 26 - ... in one daily newspaper published in each of the places where the examinations are to be held, not less than thirty days prior to the date of each examination. The examination shall be in "theory of accounts," "practical accounting," "auditing," and commercial law
Side 4 - CA," or any other words, letters or abbreviations tending to indicate that the person, firm or corporation so using the same is a certified public accountant.
Side 5 - The time and place of holding examinations shall be duly advertised for not less than three consecutive days in at least one daily newspaper published in Richmond, one published in Norfolk and one published in Lynchburg, not less than thirty days prior to the date of each examination.
Side 5 - CPA," or any similar words or letters to indicate that the person using the same is a certified public accountant, without having received such certificate ; or if any person having received a certificate as provided in this act, and...
Side 26 - ... to any person possessing the qualifications mentioned in section 3 of this act, who (1) Is the holder of a CPA certificate, issued under the laws of another state which extends similar privileges to certified public accountants of this state, provided the requirements for said degree in the state which has granted it to the applicant are, in the opinion of the state board of accountancy, equivalent to those herein provided...
Side 33 - University, receive a certificate to practice as a certified public accountant without an examination. But he must possess the qualifications required by the rules of the Regents of the University and must furnish satisfactory evidence of character and qualifications.