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To apostrophe or not to apostrophe.


When is an apostrophe apostrophe - single quote 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, the omission sometimes being indicated by an apostrophe, as in the word don't. Most abbreviations are followed by a period. CPA CPA - Certified Public Accountant
CPA - Citizens' Police Academy
CPA - Cakewalk Pro Audio
CPA - Calgary Parking Authority
CPA - California Partnership Academies
CPA - California Placement Association
CPA - California Psychiatric Association
CPA - Call Progress Analysis (also PCPM, Programmable Call Progress Monitor)
CPA - Calling Party Answer (ITU-T)
CPA - Campaign for Public Accountability
CPA - Canadian Pacific Airlines
? Only when the abbreviation is used as a possessive noun. Here's the scoop:

* CPA (the abbreviation of certified public accountant) can be either a noun (the CPA) or an adjective (the CPA candidate).

* CPAs (no apostrophe) is the plural form 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.
COPYRIGHT 2004 California Society of Certified Public Accountants
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 2004, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.

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Article Details
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Title Annotation:News & Trends
Publication:California CPA
Article Type:Brief Article
Geographic Code:1USA
Date:May 1, 2004
Words:174
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