Examples of CPA title in a sentence
A CPA or CPA firm shall not trade upon the CPA title through use of any name that would have the capacity or tendency to deceive.
When offering or rendering accounting or related financial, tax, or management advice, a CPA shall be objective and shall not place the CPA's own financial interests nor the financial interests of a third party ahead of the legitimate financial interests of the CPA's client or the public in any context in which a client or the public can reasonably expect objectivity from one using the CPA title.
If the CPA uses the CPA title in any way to obtain or maintain a client relationship, the Board shall presume the reasonable expectation of objectivity.
During the suspension, the CPA title cannot be used nor any services provided restricted to CPAs. James also agreed to: (1) pay a monetary penalty of $1,750; (2) remove the CPA title from all signage and any and all listings that implies licensure; (3) be subject to a CPE compliance review for the three year reporting period following reinstatement; and (4) submit to theVBOA proof of completion of the current year’s Virginia-Specific Ethics Course.
Johnson understands that during the time her license is suspended, the CPA title cannot be used nor any services provided restricted to CPAs until the CPA license has been reinstated.
Mr. Robledo has requested mental health services numerous times, but he has been seen by mental health staff only twice during his detention in segregation.
She also agreed to: (1) pay a monetary penalty of $1,000 for the deficiency of 96 CPE; (2) remove the CPA title from all signage and any and all listings that implies the individual is currently licensed; and (3) submit verification of CPE compliance for the three calendar years of 2015, 2016, and 2017 including the Virginia-Specific Ethics Course for each year.
If during the current calendar year a person who holds a Virginia license provided services to an employer using the CPA title and did not provide services to the public using the CPA title, he shall have obtained a minimum number of hours of continuing professional education determined as follows: 1.
Garris violated the Code of Virginia when he used the CPA title in his email address when he did not hold a Virginia license or meet the requirements to use the CPA title in Virginia under the substantial equivalency provisions of Code of Virginia § 54.1-4411.
Determining whether a person who holds a Virginia license is providing services to the public using the CPA title or to an employer using the CPA title.