certified public accountant - vertaling naar russisch
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certified public accountant - vertaling naar russisch

TITLE OF QUALIFIED ACCOUNTANTS IN MANY COUNTRIES
Certified public accountant; Certified Public Accounting; CPA (Certified Public Accountant); Personal Financial Specialist; Certified public accountants; International CPA; Certificate in Public Accounting; Certified Public Accountants; Certified Public Accountancy; CPA review; Public accountant; Accounting Professionalism

certified public accountant         
[амер.] дипломированный присяжный, бухгалтер, аудитор
certified public accountant         

[sə:tifaidpʌblikə'kauntənt]

общая лексика

CPA дипломированный общественный [независимый] бухгалтер (лицо, сдавшее специальные квалификационные экзамены Института дипломированных общественных бухгалтеров, отработавшее определенное количество лет по специальности, достигшее определенного возраста и удовлетворяющее другим требованиям регулирующих и лицензирующих органов; получает лицензию на составление аудиторского заключения о достоверности финансовой отчетности компаний)

американизм

дипломированный бухгалтер высшей квалификации

присяжный бухгалтер

аудитор

бухгалтер-ревизор

синоним

chartered accountant; certified accountant

certified public accountant         
амер.
дипломированный бухгалтер высшей квалификации; присяжный бухгалтер; аудитор

Definitie

ПАБ
а, м.
В Англии и некоторых других странах: род пивной трактира.||Ср. БАР I, БИСТРО, ДУХАН, КАФЕ, КАФЕТЕРИЙ, ОСТЕРИЯ, ПИЦЦЕРИЯ, РЕСТОРАН, САЛУН, ТАВЕРНА, ТРАТТОРИЯ, ЧАЙХАНА, ШИНОК.

Wikipedia

Certified Public Accountant

Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United States, the CPA is a license to provide accounting services to the public. It is awarded by each of the 50 states for practice in that state. Additionally, all states except Hawaii have passed mobility laws to allow CPAs from other states to practice in their state. State licensing requirements vary, but the minimum standard requirements include passing the Uniform Certified Public Accountant Examination, 150 semester units of college education, and one year of accounting-related experience.

Continuing professional education (CPE) is also required to maintain licensure. Individuals who have been awarded the CPA but have lapsed in the fulfillment of the required CPE or who have requested conversion to inactive status are in many states permitted to use the designation "CPA Inactive" or an equivalent phrase. In most U.S. states, only CPAs are legally able to provide attestation (including auditing) opinions on financial statements. Many CPAs are members of the American Institute of Certified Public Accountants and their state CPA society.

State laws vary widely regarding whether a non-CPA is even allowed to use the title "accountant". For example, Texas prohibits the use of the designations "accountant" and "auditor" by a person not certified as a Texas CPA, unless that person is a CPA in another state, is a non-resident of Texas, and otherwise meets the requirements for practice in Texas by out-of-state CPA firms and practitioners.

Voorbeelden uit tekstcorpus voor certified public accountant
1. We will submit within a month a full and detailed report of our election contribution through a certified public accountant.
2. Ivan is a certified public accountant in New Hampshire, USA, and Co–Chairman of the Taxation Committee of the St.
3. Once one of the "Big Five" accounting firms, the company voluntarily surrendered its licences to practise as a certified public accountant in the US in August 2002.
4. K. Michael Conaway (R–Tex.), a certified public accountant whose concerns about the committee‘s books helped spark the review, spoke as well.
5. Benchito Guerra, certified public accountant, Saudi Cable, Jeddah: I am for the imposition of the death penalty but only on rape, murder and drug trafficking.
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