A cpa must eacn t 1 ast 60 credil lnits for three

Info icon This is a preview. Sign up to view the full content.

65. A CPA must ea.'Cn ~t 1 . .:-ast. 60 credil: '.lnits for three year.~, with a minintllm of 15 credJ.t u:1its ea.t:ne;). p~r yec.r. Excess credit units, if dDy, sh3.ll not· be c1rried o"er to the next three-yeAr period except: c C cedi. r. units .P.arntcd f0r an i.rr:.rention of significance to the profession. :i. C6. The nc. ture ard e·<t-:mt of a CPA fic:m' s CJ_uali ty control pol~_cies a. b. c. proce~ur~s dep~nd on: rhe CPA Firm!s SizE ~YES; Th~ N~ture of ·-:ES; Cost-b<"nefit cons:i.de.ca',i.<'ns =··NO. T:te C?A Firm's Size = YJ:::S; T~e Natur!c! of = NO; Cost-benefit ~~~~ideration~ = YES. '[he CPA Fi.:-m• ~ S.Lze ·' YES; The Natu::e of = YES; Cost-benefit consideratio:1s = YES. ''Le CPA Firm's 5ize c.c" NO; ':'he Nature of YES; ~ost-b~ncfit con~.Lderations = YES. .. the the the the CPA Firm's Practice CPA Firm's Practice ::PA firm's Practice CPA Firm's P.1:actice
Image of page 11
Image of page 12
This is the end of the preview. Sign up to access the rest of the document.
  • Fall '16
  • ......, CPA firm, d.n auditor a.

{[ snackBarMessage ]}

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern