Practicing and Non-Practicing Accountants

Practicing and Non-Practicing Accountants

Certified Public Accountants who are fully engaged in professional services and do not have other executive and non-executive occupations (with the exception of full-time instructors of universities, colleges, research centers, and other higher educational institutions, within their related employment regulations) are referred to as “Practicing” and otherwise referred to as “Non-Practicing” Certified Public Accountants.


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