To apostrophe or not to apostrophe.When is an apostrophe apostrophe, figure of speech apostrophe, figure of speech in which an absent person, a personified inanimate being, or an abstraction is addressed as though present. appropriate with the abbreviation abbreviation, in writing, arbitrary shortening of a word, usually by cutting off letters from the end, as in U.S. and Gen. (General). Contraction serves the same purpose but is understood strictly to be the shortening of a word by cutting out letters in the middle, 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. ? Only when the abbreviation is used as a possessive noun. Here's the scoop: * CPA (the abbreviation of certified public accountant Certified Public Accountant (CPA) An accountant who has met certain standards, including experience, age, and licensing, and passed exams in a particular state. ) can be either a noun (the CPA) or an adjective (the CPA candidate). * CPAs (no apostrophe) is the plural form Noun 1. plural form - the form of a word that is used to denote more than one plural relation - (usually plural) mutual dealings or connections among persons or groups; "international relations" of the noun abbreviation, as in Smith and Jones CPAs (not Smith and Jones CPA's) * CPA's (apostrophe before the s) is the singular possessive form of the noun abbreviation (It's the CPA's doughnut.). * CPAs' (an apostrophe after the s) is the plural possessive form of the noun abbreviation (Smith and Jones CPAs' office crumbled during the earthquake.). The following sentences show each version of the abbreviation used correctly: All CPAs have a CPA license. A CPA's license is his or her most important professional possession. In many CPAs' offices, the license is posted on a wall. My CPA has enshrined his license in a gold frame. To read a March Journal of Accountancy article on outsourcing, visit www.aicpa.org/pubs/jofa/mar2004/miller.htm. |
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