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You have patiently waited for your exam results, taking one exam section at a time Finally, you receive the letter announcing that you are a CPA! You have successfully completed all four exam sections within a time period of eighteen consecutive months Are you really a CPA It depends Each state and territory of the United States of America establishes rules to regulate the use of the CPA title Although the uniform certified public accountant s exam is a national exam, the licensure requirements are regulated separately The title Certified Public Accountant (CPA) is conferred by a state or governmental jurisdiction that authorizes the holder to practice as a CPA in that jurisdiction Be sure you understand the requirements of the state in which you practice Relax the difficult part is over Now you simply follow the rules and pay the necessary licensing fees.

Crosstab queries are extremely powerful. The preceding example is exceedingly simple, but with a bit of additional work, valuable information can be obtained from the tables underlying the query. For instance, this crosstab could be extended by adding criteria that restrict records to a certain sales date interval or salesperson. You could use a query to combine certain information, such as sales by category and state, and then use it as input into a crosstab that calculates average sales by category by date. The Crosstab Query Wizard has some limitations, however:

. . . . . . . . . . . . . . . . .

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You can use the Fillet/Chamfer modifier to Fillet or Chamfer the corners of shapes. Fillet creates smooth corners, and a Chamfer adds another segment where two edges meet. Parameters include the Fillet Radius and the Chamfer Distance. Both include an Apply button. The results of this modifier are the same as if you were to use the Fillet or Chamfer features of an Editable Spline.

Frequency (rads/sec)

2. Delete the Category label from the page header. 3. Move the ProductID control and its associated label after the Description control and its associated label, as shown in Figure 9.35. 4. Move the Description control and its associated label to the left so that it starts just to the right of the start of the Category control in the Category Header control.

(15)

First, be sure you apply for licensure in the proper state LICENSURE REQUIREMENTS The letter you receive notifying you that you are a CPA outlines the necessary steps to obtain a license Before you begin completing the paperwork, be sure you have determined the jurisdiction(s) in which you plan to practice For example, if you took the exam as a University of Wisconsin Madison graduate at a Prometric test facility in Milwaukee, Wisconsin, but plan to live and practice as a CPA in Chicago, Illinois, you should apply for licensure in the state of Illinois To do so, you must meet the Illinois requirements Make no assumptions here The practice requirements are not always the same, even for bordering states States do not always recognize reciprocity Usually the passing of the examination remains intact, but the additional state rules may vary considerably.

L. Determine and prepare the work program defining the nature, timing, and extent of the procedures to be applied II. Consider internal control in both manual and computerized environments (12% 18%) A. Obtain an understanding of business processes and information flows B. Identify controls that might be effective in preventing or detecting misstatements C. Document an understanding of internal control

(10.4)

Connecting a USB device should be easy, providing you ve done any preliminary installations required by your specific device. The steps are as follows:

Mail folders form a collapsible tree, meaning you can show and hide things at will. If a folder contains subfolders, it will have either a black triangle or a white triangle to its left. A white triangle indicates that subfolders are hidden. Click that triangle to bring subfolders out of hiding. A black triangle means subfolders are visible. Click that black triangle to put subfolders into hiding.

1 2 3 Hunt, J. (1992) Managing People at Work, McGraw-Hill, Maidenhead. Handy, C. (1993) Understanding Organizations, Penguin Business, Harmondsworth. Morgan, G. (1989) Images of Organization, Sage, London.

Tip When you use a projector to give a demonstration on-screen, turn on the pointer trails to make following the mouse across the screen easier for your audience.

The mouse doesn t do much in the Command Prompt window. As mentioned, you can rightclick the title bar (or its taskbar button) to get to the Properties sheet. You can right-click and choose Scroll to enter the (disturbing) scroll mode where navigation keys move through the window and normal characters do nothing but beep at you. (Though pressing Enter terminates the disturbing scroll mode).

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