Fraud CE requirement effective July 1.The FTB's fraud continuing education continuing education: see adult education. continuing education or adult education Any form of learning provided for adults. In the U.S. the University of Wisconsin was the first academic institution to offer such programs (1904). requirement is effective for CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. licenses with audit and attest To solemnly declare verbally or in writing that a particular document or testimony about an event is a true and accurate representation of the facts; to bear witness to. To formally certify by a signature that the signer has been present at the execution of a particular writing so as authorization The right or permission to use a system resource; the process of granting access. See access control. renewed on or after July 1, 2005. CPAs subject to the accounting and auditing or government CE requirement will need, as a condition of renewal, to complete an additional eight hours of fraud CE specifically related to the detection or reporting of fraud in financial statements. [ILLUSTRATION OMITTED] The fraud CE counts toward the 80 hours of CE required for license renewal, but not toward the 24-hour A&A or government CE requirement. |
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