CFPs are not regulated by a governmental authority.

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An event that might happen but that is not likely or planned. Portion of a business entity expected to remain active.

Educational programs for CERTIFIED PUBLIC ACCOUNTANTS (CPAs) to keep informed on changes that occur within the profession.

Substantive tests of financial information which examine relationships among data as a means of obtaining evidence.

Such procedures include: (1) comparison of financial information with information of comparable prior periods; (2) comparison of financial information with anticipated results (e.g., forecasts); (3) study of relationships between elements of financial information that should conform to predictable patterns based on the entity's experience; (4) comparison of financial information with industry norms.

Dating of the ACCCOUNTANTS' or and its business, products, competitive position, recent financial and other developments and prospects.

Also performed by others in connection with acquisitions and other transactions.

Payors of interest, dividends and other reportable payments must withhold income tax equal at a rate equal to the fourth lowest rate applicable to single filers if they fail to supply a federal id # or if they fail to certify that they are not subject to it.

All or portion of an ACCOUNT, loan, or note receivable considered to be uncollectible. State laws that regulate the ISSUANCE of SECURITIES. Individuals responsible for overseeing the affairs of an entity, including the election of its officers.

, capital, interest rates, and government policies, the test the effects of changes in economic scenarios.

Rate of change in the gross national product, as expressed in an annual percentage.

This exists when a properly designed control does not operate as designed, or when the person performing the control does not possess the necessary authority or qualifications to perform the control effectively.