PUBLIC PRACTICE (REGISTERED FIRMS AND PRACTITIONER MEMBERS)

Public Practice is  defined in the Accountants Law as public accounting services, which in turn is defined as services which include the signing of affixing of an individual’s or firm’s name to a report, or certificate that expresses an opinion on a financial statement based on an audit or exam of that financial statement, or which expresses assurance on the financial statement. 

Further clarification is provided in the Statement of Principle  - Definition of Public Practice



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