As a positive model of such enlightened thinking, he cited Leslie Murphy's leadership of the AICPA's Young CPA
Network, which offers resources tailored to this group, including a Web site and a dedicated monthly newsletter.
The Young CPA
Network will help CPAs
35 years of age or less become more engaged in the profession and help them connect to resources and tools to enrich and support their careers," says Murphy.
Finally, another argument against CPA
services constituting investment advice concerns estate planning advice that is fully tax-related.
Despite the prevalence of CPA
programs, little is known about the ways in which they affect a citizen's beliefs and perceptions.
Others observe that the CPA
doesn't have a monopoly on integrity and independence of thought; it may be self-serving for the CPA
to assert that financial services and IT giants can't instill and preserve these values.
Similarly, the neutral CPA
should produce scenarios and ranges rather than a single number.
Often, the firm's growth or reduction in client services drives the decision, usually making it unfair to both the client and the CPA
to allow a poor fit to continue.
The Missouri City, Texas, Police Department brought the CPA
concept to Texas in 1986, eventually extending it to an 11-week course format.
For example, in Colorado, if an individual has not renewed or had a license in the past six years as of May 1996, he or she must meet the requirements to become certified all over again, including retaking the CPA
The Console also allows the CPA
to easily make corrections to the data or re-class items, when necessary.
Jennifer Scherrman, CPA
(Dillwood Burkel & Millar, LLP)
Substantial equivalency practice privileges do not apply to a CPA
who moves or relocates to another state and establishes a practice or principal place of employment there.