The Aicpa's Uniform Cpa Exam (Aicpa Uniform Cpa Examination)

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Language: English

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Pages: 720

Publisher: Arco Pub (May 2001)

ISBN: 0028635469

Wiley CPA Examination Review Focus Notes Set (text only) 4th (Fourth) edition by L. Antman

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Progress towards full adoption of the designation is substantially complete, as of September 2015: The designation, with related unified professional bodies, is in effect in Bermuda and all Canadian jurisdictions with the exception of Ontario, the Northwest Territories and Nunavut. Partial implementation (i.e., adoption of the designation before amalgamation has been sanctioned), has occurred in Ontario. "Chartered Professional Accountant" is borrowed from a similar but aborted Australian merger attempt in 1998. [2] It has been registered as an EU Community trademark by the Institute of Chartered Accountants in England and Wales. [3] However, applications to register "CPA" as such were either withdrawn [4] or refused. [5] Registration as a Canadian trademark was originally sought by the Ordre des comptables agréés du Québec in September 2010, but the application lapsed. [6] It was subsequently secured by the Institute of Chartered Accountants of Ontario in August 2011. [7] While other professional accounting bodies around the world are currently extending their reach through various globalization activities, the Canadian accounting profession appears to be relatively fractured in comparison. [8] The current initiative is the latest of a series of consolidating moves that has affected the Canadian accounting profession between 1880 and 2010, [9] of which the last significant merger occurred between Canadian chartered accountants and certified public accountants in the 1960s. [10] Several attempts were made to merge the CGAs and CMAs during the 1960s, as well as of all three bodies during the 1970s. [11] A subsequent merger attempt between chartered accountants and certified management accountants occurred in 2004, being promoted by their leaders but failing to secure adequate membership support. [12] In 2011, all three main bodies agreed to work towards a merger that would see a new organization with 125,000 professional members and 20,000 candidates and registered students Wiley CPA Examination Review read epub Wiley CPA Examination Review Impact.

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