The Complete CPA Reference

Acknowledgments

Permission to quote from the Audit and Accounting Manual, Professional Standards, Statements on Auditing Standards, Statements on Standards for Accounting and Review Services, Statements on Standards for Attestation Engagements, and the May 1983 Auditing CPA Exam (Question 5) was received from the American Institute of Certified Public Accountants (AICPA). Copyright by the American Institute of Certified Public Accountants, 1211 Avenue of the Americas, New York, New York 10036.

Permission to reprint Example 1 of Appendix C (pages 44–51) of FASB Statement 95, Statement of Cash Flows, and the example on page 32 of FASB Statement 96, Accounting for Income Taxes, was received from the Financial Accounting Standards Board. Copyright by the Financial Accounting Standards Board, High Ridge Park, Stamford, CT 06905. Reprinted with permission. Copies of the complete document are available from the Financial Accounting Standards Board.