By Wiley

ISBN-10: 1118917723

ISBN-13: 9781118917725

All the knowledge you want to move the CPA examination in your own

Updated every year with the newest AICPA content material instructions, Wiley CPAexcel examination evaluate 2015 concentration Notes presents a overview of all of the simple talents and ideas verified at the CPA examination and teaches very important ideas to take the examination speedier and extra safely. full of acronyms and mnemonic units to assist applicants be mindful the accounting principles and checklists had to go the examination, Wiley CPAexcel examination overview 2015 concentration Notes offers a radical overview of all simple abilities and ideas wanted for the exam.

  • Includes tips about picking and studying annual studies, inventory stories, and different released fabric to assist with the examine necessities of the recent case examine simulations
  • Available in a convenient, easy-to-carry, spiral certain reference manual
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In order to aid applicants in effectively appearing examination simulations, Wiley CPAexcel examination evaluate 2015 concentration Notes comprise references to authoritative literature, pattern spreadsheets, and key options, tips and instruments to facilitate research.

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Extra resources for Wiley CPAexcel Exam Review 2015 Focus Notes: Regulation

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Indd 43 43 10/7/2014 12:43:58 PM Rights of Officers Officers are selected and supervised by directors who also set their compensation. Officers are responsible for the day to day operations of the corporation. indd 44 44 10/7/2014 12:43:58 PM Duties of Directors and Officers Directors and officers have a fiduciary responsibility to the corporation and owe it the duties of care and loyalty. indd 45 45 10/7/2014 12:43:58 PM Shareholders Shareholders also have certain rights and obligations. Dividends Dividends are declared at the discretion of the directors and may be paid in cash, property, or stock.

Indd 26 26 10/7/2014 12:43:27 PM Exemptions for Smaller and Emerging Companies r Smaller companies have reduced reporting requirements under 1933 and 1934 Securities Acts r r Have public float of less than $75 million, or when float cannot be calculated have total revenues of $50 million or less The Dodd-Frank Act exempted small companies from having audits of internal control The Jobs Act of 2012 exempted emerging companies from having audits of internal control for 5 years or until the company achieves gross revenues of $1 billion or more.

Transactions Exempt from Registration (continued) Reg D Rule 506 Reg A Maximum $ amount $5,000,000 No limit Time to complete offering 12 mo. indd 22 22 10/7/2014 12:43:27 PM Proxies Shareholders may sign proxies authorizing the company to vote their shares. The company must file a preliminary copy of the proxy statement with the SEC at least 10 days before it is sent to shareholders. Insider Trading Insider trading must be reported to the SEC. indd 26 26 10/7/2014 12:43:27 PM Exemptions for Smaller and Emerging Companies r Smaller companies have reduced reporting requirements under 1933 and 1934 Securities Acts r r Have public float of less than $75 million, or when float cannot be calculated have total revenues of $50 million or less The Dodd-Frank Act exempted small companies from having audits of internal control The Jobs Act of 2012 exempted emerging companies from having audits of internal control for 5 years or until the company achieves gross revenues of $1 billion or more.

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