Copyright Notice

Copyright Association of International Certified Professional Accountants

Important Note: Please Read Our Complete Legal Information

ALL RIGHTS ARE RESERVED. You may not reproduce or transmit in any form or by any means, electronic or mechanical, including photocopying, recording, and storage in an information retrieval system, nor may you modify or create derivative works based on the text of any file, or any part thereof, without the prior written permission of the American Institute of Certified Public Accountants.

Permission requests may be addressed to Permissions Department, AICPA, 220 Leigh Farm Road, Durham, NC 27707. Or, e-mailed to copyright@aicpa.org.

We are the American Institute of CPAs, the world’s largest member association representing the accounting profession. Our history of serving the public interest stretches back to 1887. Today, you'll find our 431,000+ members in 130 countries and territories, representing many areas of practice, including business and industry, public practice, government, education and consulting.

About AICPA

Support

Association of International Certified Professional Accountants. All rights reserved.