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(2) Requirement found in ethical codes that the person governed by the ethical rules exercise professional care in conducting his or her activities.Auction system in which the price of an item is gradually lowered until it meets a responsive bid and is sold.Basic FINANCIAL STATEMENT, usually accompanied by appropriate DISCLOSURES that describe the basis of ACCOUNTING used in its preparation and presentation of a specified date the entity's ASSETS, LIABILITIES and the EQUITY of its owners. The board of a A benefit plan maintained by an employer for the benefit of the employees under which each participant has the opportunity to select the benefits they desire.Certain minimum choices and nondiscriminatory rules apply. CFPs are certified after completing a series of requirements that include education, experience, ethics and an exam.Payors of interest, dividends and other reportable payments must withhold income tax equal at a rate equal to the fourth lowest rate applicable to single filers if they fail to supply a federal id # or if they fail to certify that they are not subject to it.All or portion of an ACCOUNT, loan, or note receivable considered to be uncollectible. State laws that regulate the ISSUANCE of SECURITIES. Individuals responsible for overseeing the affairs of an entity, including the election of its officers.CFPs are not regulated by a governmental authority.

It must also be filed within the timeframe allotted or the refund may be lost.Substantive tests of financial information which examine relationships among data as a means of obtaining evidence.Such procedures include: (1) comparison of financial information with information of comparable prior periods; (2) comparison of financial information with anticipated results (e.g., forecasts); (3) study of relationships between elements of financial information that should conform to predictable patterns based on the entity's experience; (4) comparison of financial information with industry norms.An individual can claim a refund back to whatever year it was due but it will only be paid three years back or less.loans sold directly to the public, usually through professionally managed investments firms.




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