Roll of Successful Examinees in the C. P. A. LICENSURE EXAMINATION Held on OCTOBER 8‚ 2011 & FF. DAYS Released on OCTOBER 17‚ 2011 Page: 2 of 84 Seq. No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 N a m e ABAD‚ FERDINAND JR MAGO ABAD‚ RAQUEL CATANEO ABALA‚ DOMENIC TAGONGTONG ABALOS‚ MARK LESTER BULLAS ABALOS‚ SHAYNE CATUNGAL ABANA‚ VANESSA TAGLE ABAPO‚ DONALD IAN BRASILEÑO ABARETA‚ RICK
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M 2 Professional ethics Service Ideal The wellbeing of society The pursuit of excellence Community service Code of Ethics for Professional Accountants (APESB 2010) Ensure high-quality service consistent with the reputation of the profession. It provides guidance in conflict situations. Conceptual framework approach The code provides a conceptual framework approach to the application of the fundamental principles of professional conduct: 1. integrity Honest and trust. Accountants
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Why are diversity and inclusion important to the future of the CPA profession? *500-1‚000 words Word Count: 1‚046 According to Dr. Martin Luther King Jr.‚ “An individual has not started living until he can rise above the narrow confines of his individualistic concerns to the broader concerns of all humanity.” The selflessness he describes is of paramount importance to the future of the CPA profession‚ as this altruistic outlook fosters both diversity and inclusion. Looking beyond one’s self is
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Mitalben Patel Case 1-7 Eating Time The case is about Kevin Lowe‚ who is a three months old staff at CPA firm Stooges LLP and the partners of the firm Bo Chambers and his brother Moe “have asked for a sit-down.” The partners were concerned about the time efficiency‚ costs and losing clients as Kevin was taking “50 percent longer” in completing his audit work compared to his work mates. The approaches that Kevin came across to solve the problem were‚ to reduce the work he does‚ however it was
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Pre-seen exam information Semester 1 2014 Exam cases: • The impact of online shopping on shopping centres in Australia • Management and leadership: Mary Schapiro • Australian Beverages Ltd CPA Program Global Strategy and Leadership © CPA Australia Ltd 2014 Page 2 of 25 Global Strategy and Leadership Case Scenario 1: The impact of online shopping on shopping centres in Australia The Australian shopping centre industry comprises companies that build‚ develop‚ and manage shopping
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EXAM 1 1.Deutsch & Thayer‚ CPAs’ communications on significant deficiencies in internal control. Failure to safeguard inventory from loss‚ damage‚ and misappropriation is a significant deficiency in the design or operation of internal control that could adversely affect the fairness of the financial statements. 2. Management representation letter. Management’s discussion regarding the temporary nature of a decline in the value of equity securities provides information regarding recognition
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CPA 104 FINANCIAL REPORTING MODULE 1 THE FRAMEWORK AND ITS APPLICATION IN FINANCIAL REPORTING Part A: The role of a framework of accounting in global financial markets Objective of General Purpose Financial Reporting To provide financial information about the reporting entity that is useful to existing and potential investors‚ lenders and other creditors in making decisions about providing resources to the entity. Key factors driving the globalisation of financial markets Technological innovation
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PROBLEM NO. 1 You were asked by Something Corporation to audit its financial statements for the years ended December 31‚ 2012 and 2013. While reviewing the entity’s records for 2012 and 2013‚ you discover that no adjustments have yet been made for the items listed below. Item No. 1 - Insurance premiums of P300‚000 for the three-year period beginning January 1‚ 2012‚ had been paid and fully expensed in 2012. Item No. 2 - The merchandise inventories at the end of 2012 and 2013 did not
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CPA Board Exam Survey Questionnaire *Please put check on the space provided Name: _________________________ Date:________ ___CPA Board Reviewee Sex:__M __F Age:____ ___CPA The Certified Public Accountant Examination is a licensure exam prescribed by the Professional Regulation Commission and given by the Board of Accountancy. The exam covers 7 subjects. Among these subjects‚ please rank the following according to order of difficulty from 1-7‚ with 1 being the most
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STRATHMORE COLLEGE SUBJECT 2: LAW I PART 1 DISTANCE LEARNING PACK COPYRIGHT ALL RIGHTS RESERVED. No part of this publication may be reproduced‚ stored in a retrieval system or transmitted in any form or by any means‚ electronic‚ mechanical‚ photocopying‚ recording or otherwise without the prior written permission of the copyright owner. This publication may not be lent‚ resold‚ hired or otherwise disposed of by any way of trade without the prior written consent of the
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