Preventing backdating of

State Boards for Public Accountancy and the that an incorporated business must pay to the federal government and, often, to state and city governments as well.

Form of doing business pursuant to a charter granted by a state or federal government.

(Although most death benefits are paid at termination of life, certain plans now pay accelerated death benefits while the insured is still alive, i.e.: an AIDS patient might possibly receive accelerated death benefit) General provides that payments to the annuitant be postponed until a number of periods have elapsed.

This exists when a control necessary to meet the control objective is missing or an existing control is not properly designed so that even if the control operates as designed, the control objective is not always met.

CFPs are not regulated by a governmental authority.

Internal who has satisfied the education, experience, and examination requirements of his or her jurisdiction necessary to be certified as a public accountant.

Certain minimum choices and nondiscriminatory rules apply. CFPs are certified after completing a series of requirements that include education, experience, ethics and an exam.

Payors of interest, dividends and other reportable payments must withhold income tax equal at a rate equal to the fourth lowest rate applicable to single filers if they fail to supply a federal id # or if they fail to certify that they are not subject to it.

All or portion of an ACCOUNT, loan, or note receivable considered to be uncollectible. State laws that regulate the ISSUANCE of SECURITIES. Individuals responsible for overseeing the affairs of an entity, including the election of its officers.

, capital, interest rates, and government policies, the test the effects of changes in economic scenarios.

Rate of change in the gross national product, as expressed in an annual percentage.

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