B01468-00053\Doc #: 26 - CPA Mutual

Whenever CPA is used in this publication, it means a sole practitioner CPA, or firm of CPAs, whose name is used to sign a report or tax return. CPA is designated an “auditing CPA” for auditing engagements, a “reviewing CPA” for review engagements, a “compiling CPA” for compilation engagements, and a “preparing CPA” for tax ... ................
................