CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS IN THE PHILIPPINES CONTENTS PREFACE PART A: GENERAL APPLICATION OF THE CODE 100 110 120 130 140 150 Introduction and Fundamental Principles Integrity Objectivity Professional Competence and Due Care Confidentiality Professional Behavior PART B: PROFESSIONAL ACCOUNTANTS IN PUBLIC PRACTICE 200 210 220 230 240 250 260 270 280 290 Introduction Professional Appointment Conflicts of Interest Second Opinions Fees and Other Types of Remuneration Marketing
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for selection. See guidelines below. Report (20%) A 5000 word report is required based on an existing company. See guidelines below. Presentation (5%) A 20 minute group presentation. See guidelines below. This is the exam conducted by CPA Australia. CPA Australia makes an amount of “pre-reading” available to students shortly before the exam (eg case material). This material will NOT be reviewed in class and lecturers will not be providing separate advice on this material. Due date Test
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Negotiation Techniques and Third-Party Intervention Some of the techniques that can be used to lessen a person’s reluctance in order to avoid the need for a third party to intervene and manage negotiations are: not negotiating or postponing negotiations until there is an indication that there is something to gain that may not be possible to be gained through other alternatives. Reluctance is at times considered reversed psychology and it is recommended not to fall victim of this trap‚ one must
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The University of Memphis | Third Party Logistics | Past‚ Present‚ and Future | | Joseph Fox Kelly Gray David Henry Corin Love MKTG 3620 24 April 2012 Dr. Feng Table of Contents 1. General Information 2 ISP’s 2 3PL’s 3 Decision Making 4 2. History of 3PL’s 4 Trucking Regulations 5 Railroad Regulations 6 Rise of 3PL’s 7
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Becoming a CPA Accounting is the study of how businesses track their income. Identify business goals and activities; describe the role of accounting in making informed decisions‚ the uses and organization of financial performance over an accounting cycle. Accountants engage in a wide variety of activities besides preparing financial statements. They spend a lot of time learning how to make the business profitable. Therefore‚ an accountant is perfectly positioned to become a Chief Financial
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definition of terms‚ “corporate governance”‚ “company”‚ and “organization”. Definition of Terms “Corporate governance” enshrines the manner in which power is exercised in the management of economic and social resources for sustainable development (Kihumba: 2000). A “company” is a business undertaking whose main purpose is to make profit for the owner(s). An “organization” entails a group of people who come together and carry out activities systematically in order to achieve common goal(s). Comment
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FITNESS FIRST PHILIPPINES (MALATE BRANCH) ONLINE REGISTRATION AND RESERVATION A Capstone Project Presented to the Faculty of the College of Engineering and Information Technology Philippine Christian University Taft Ave.‚ Manila By Jordenel S. Pastor Michael S. Tenepere John Erick L. Elico Rodney T. Maliwanag In Partial Fulfillment of the Requirements for the Degree Bachelor of Science in Information Technology March 2011 Approval Sheet This research project entitled
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1 Chapter 7: Audit Evidence I. Definition: Evidence – information used by the auditor to draw conclusions on the fair presentation of the financial statements. Audit objectives suggest the types of evidence to accumulate. II. Decisions on evidence accumulation A. Which audit procedures to use. General Objectives: Six TRAOs Eight BRAOs Four PDAOs Accounting Cycles: Five Management Assertions Specific Objectives: At least: Six TRAOs Eight BRAOs Four PDAOs Audit Procedures: At least one
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UNIFORM CPA EXAMINATION HANDBOOK CALIFORNIA BOARD OF ACCOUNTANCY EXAMINATION UNIT 2000 Evergreen Street‚ Suite 250 Sacramento‚ CA 95815 Telephone: (916) 561-1703 Facsimile: (916) 263-3677 Web: www.cba.ca.gov CONTACT INFORMATION California Board of Accountancy 2000 Evergreen Street‚ Suite 250 Sacramento‚ CA 95815-3832 Main Telephone: (916) 263-3680 Fax: (916) 236-3675 Web site: www.cba.ca.gov CBA Outreach E-mail: outreach@cba.ca.gov Certifications Telephone: (916)
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expressed by an auditor‚ where he is unable to obtain sufficient audit evidence. 2. Auditors of M/s Santa Banta (P) Ltd. were changed for the accounting year 2010-11. However there was no change in the position of closing stock which remained at ` 400 lacs . The auditors of the company propose to exclude the audit of closing stock of ` 400 lacs from their audit programme on the understanding that it pertains to the preceding year which was audited by another auditor. Comment. Basic Concepts
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