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Subject to Permanent Inspection by the PCAOB See Interpretation 6-9 of the Standards Engagements Subject to PCAOB Inspection which can be found on the AICPA Peer Review Program website at aicpa.org/prguidance. In this situation the CPA firm sells all or a portion of its non-attest practice to a non-CPA owned entity however the majority of the financial interests in the CPA firm s attest practice is owned by CPAs including some or all of the former owners of the CPA firm. Print Form. To learn...
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Firm number is a unique identifier assigned to a business by the government.
All businesses operating in a certain jurisdiction are required to file for a firm number.
To fill out a firm number, businesses need to submit an application form to the relevant government agency.
The purpose of firm number is to track and identify businesses for regulatory and tax purposes.
Business name, address, type of business, and contact information are typically reported on a firm number.
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