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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク California Board of Accountancy ： ウィキペディア英語版 California Board of Accountancy The California Board of Accountancy (CBA), created by statute in 1901, is a semi-autonomous State of California agency under the California Department of Consumer Affairs whose purpose is to protect consumers by ensuring only qualified licensees practice public accountancy in accordance with established professional standards in California. The CBA currently regulates over 5,000 firms and nearly 81,000 Certified Public Accountant (CPA) licensees, the largest group of licensed accounting professionals in the nation. The agency is unique in California in its authority to license and discipline not only individuals but also firms including partnerships and corporations.〔(Mission, Vision and Authority ), California Board of Accountancy, accessed June 29, 2010〕 Its mandate is to regulate the accounting profession for the protection of the public by establishing and maintaining standards of qualification and conduct within the profession. It fulfills this mandate primarily through its authority to license. ==History== The California Board of Accountancy (CBA) was established in 1901 in San Francisco. All the records were destroyed in the 1906 San Francisco earthquake and fire, including all the documents of the first 65 licensees. The secretary-treasurer of the CBA was able to reconstruct the records by corresponding with each of the licensees. In 1929, the CBA became part of the Department of Professional and Vocational Standards. In 1971 it was moved to the California Department of Consumer Affairs and subsequently moved to Sacramento. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「California Board of Accountancy」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.