Journal of Accountancy, Հատոր 113American Institute of Certified Public Accountants, 1962 |
From inside the book
Արդյունքներ 83–ի 1-ից 3-ը:
Էջ 67
... organization bear a profes- sional responsibility for the legal serv- ices of the organization , whether they are under any personal legal liability for all of such services or not . This general professional responsibility of all ...
... organization bear a profes- sional responsibility for the legal serv- ices of the organization , whether they are under any personal legal liability for all of such services or not . This general professional responsibility of all ...
Էջ 68
... organization to a nonlawyer , so as to give him a permanent beneficial and voting in- terest in a going and continuing organ- ization engaged in the practice of law , would not be consistent with the pres- ent restraints imposed on the ...
... organization to a nonlawyer , so as to give him a permanent beneficial and voting in- terest in a going and continuing organ- ization engaged in the practice of law , would not be consistent with the pres- ent restraints imposed on the ...
Էջ 40
... organization as a partner- ship .... " Obviously , such factors will have weight only when they are adverse to the taxpayer's case . Requisites ( 1 ) and ( 2 ) relate to trusts and have no relevance to CPA partnerships . An organization ...
... organization as a partner- ship .... " Obviously , such factors will have weight only when they are adverse to the taxpayer's case . Requisites ( 1 ) and ( 2 ) relate to trusts and have no relevance to CPA partnerships . An organization ...
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accepted accounting principles accounting principles Accounting Principles Board administration American Institute amount annual application assets association audit auditor balance sheet basic basis budget capital cash cent Certified Public Accountants client committee contract copy corporation cost countants CPA examination decision deduction depreciation dividends earnings economic employees equipment ethics expenses Federal filed financial statements function income tax Institute of Certified interest Internal Revenue Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY lease liability machine ment method NCR PAPER Olive & Co operations opinion organization partner partnership payments period practice prepared problems procedures profes professional profit proposed punched tape records regulations Royal McBee rules sampling Section standards statistical sampling tax returns taxation taxpayer tion York