An event that might happen but that is not likely or planned. Portion of a business entity expected to remain active.Educational programs for CERTIFIED PUBLIC ACCOUNTANTS (CPAs) to keep informed on changes that occur within the profession.Substantive tests of financial information which examine relationships among data as a means of obtaining evidence.Such procedures include: (1) comparison of financial information with information of comparable prior periods; (2) comparison of financial information with anticipated results (e.g., forecasts); (3) study of relationships between elements of financial information that should conform to predictable patterns based on the entity's experience; (4) comparison of financial information with industry norms.(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.
State Boards for Public Accountancy and the and paid by reason of the death of the insured.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.Officer of a who has satisfied the examination requirements of the Institute of Internal Auditors.A refund is not automatically mailed if one is due.