Search results “Law and regulation governing accounting”
ACCA F3 Regulatory Framework
In this lecture we will look briefly at the regulatory system that exists for financial accounting, and the role of International Financial Reporting Standards. Free lectures for the ACCA F3 Financial Accounting / FIA FFA Exam To fully benefit from this video, download free ACCA F3 lecture notes from http://opentuition.com/acca/ *** The complete list of free ACCA lectures is available on http://opentuition.com/acca/
Views: 5461 OpenTuition
SEBI Regulations - Fundamentals
This is the most fundamental discussion on Capital Market that helps students to smoothly study SEBI Regulations without any doubts.
What is accountant law?
Tom Shroyer explains what accountant law is in his Q&A with ReelLawyers(TM). Transcript: Well, accountants law covers the broad range of laws and regulations and court decisions that apply to and govern how certified public accountants are required to be licensed to perform their jobs in our country and the roles they play in terms of helping to explain the financial system to people who rely on the strength of companies to do business with them, and on government regulators of all kinds of types to make sure that the system is operating as the law requires.
Views: 432 Moss & Barnett
Government Regulation: Crash Course Government and Politics #47
Today, we’re going to wrap up our discussion of economic policy by looking at government regulation. We're going to talk about the government's goals for the U.S. economy and the policies it employs to achieve those goals. Ever since the New Deal, we've seen an increased role of the government within the economy - even with the deregulation initiatives of President Carter and Reagan in the 80's. Now this is all pretty controversial and we're going to talk about it, as this is a long way from the federal government handed down by the framers of the constitution. Produced in collaboration with PBS Digital Studios: http://youtube.com/pbsdigitalstudios Support is provided by Voqal: http://www.voqal.org All attributed images are licensed under Creative Commons by Attribution 4.0 https://creativecommons.org/licenses/... Want to find Crash Course elsewhere on the internet? Facebook - http://www.facebook.com/YouTubeCrashCourse Twitter - http://www.twitter.com/TheCrashCourse Tumblr - http://thecrashcourse.tumblr.com Support Crash Course on Patreon: http://patreon.com/crashcourse CC Kids: http://www.youtube.com/crashcoursekids
Views: 203743 CrashCourse
✪✪✪✪✪ WORK FROM HOME! Looking for WORKERS for simple Internet data entry JOBS. $15-20 per hour. SIGN UP here - http://jobs.theaudiopedia.com ✪✪✪✪✪ ✪✪✪✪✪ The Audiopedia Android application, INSTALL NOW - https://play.google.com/store/apps/details?id=com.wTheAudiopedia_8069473 ✪✪✪✪✪ ✪✪✪✪✪ The Audiopedia Android application, INSTALL NOW - https://play.google.com/store/apps/details?id=com.wTheAudiopedia_8069473 ✪✪✪✪✪ What is CORPORATE GOVERNANCE? What does CORPORATE GOVERNANCE mean? CORPORATE GOVERNANCE meaning - CORPORATE GOVERNANCE definition - CORPORATE GOVERNANCE explanation. Source: Wikipedia.org article, adapted under https://creativecommons.org/licenses/by-sa/3.0/ license. Corporate governance broadly refers to the mechanisms, processes and relations by which corporations are controlled and directed. Governance structures and principles identify the distribution of rights and responsibilities among different participants in the corporation (such as the board of directors, managers, shareholders, creditors, auditors, regulators, and other stakeholders) and includes the rules and procedures for making decisions in corporate affairs. Corporate governance includes the processes through which corporations' objectives are set and pursued in the context of the social, regulatory and market environment. Governance mechanisms include monitoring the actions, policies, practices, and decisions of corporations, their agents, and affected stakeholders. Corporate governance practices are affected by attempts to align the interests of stakeholders. Interest in the corporate governance practices of modern corporations, particularly in relation to accountability, increased following the high-profile collapses of a number of large corporations during 2001–2002, most of which involved accounting fraud; and then again after the recent financial crisis in 2008. Corporate scandals of various forms have maintained public and political interest in the regulation of corporate governance. In the U.S., these include Enron and MCI Inc. (formerly WorldCom). Their demise led to the enactment of the Sarbanes-Oxley Act in 2002, a U.S. federal law intended to restore public confidence in corporate governance. Comparable failures in Australia (HIH, One.Tel) are associated with the eventual passage of the CLERP 9 reforms. Similar corporate failures in other countries stimulated increased regulatory interest (e.g., Parmalat in Italy). In contemporary business corporations, the main external stakeholder groups are shareholders, debtholders, trade creditors and suppliers, customers, and communities affected by the corporation's activities. Internal stakeholders are the board of directors, executives, and other employees. Much of the contemporary interest in corporate governance is concerned with mitigation of the conflicts of interests between stakeholders. In large firms where there is a separation of ownership and management and no controlling shareholder, the principal–agent issue arises between upper-management (the "agent") which may have very different interests, and by definition considerably more information, than shareholders (the "principals"). The danger arises that, rather than overseeing management on behalf of shareholders, the board of directors may become insulated from shareholders and beholden to management. This aspect is particularly present in contemporary public debates and developments in regulatory policy. Ways of mitigating or preventing these conflicts of interests include the processes, customs, policies, laws, and institutions which affect the way a company is controlled. An important theme of governance is the nature and extent of corporate accountability. A related discussion at the macro level focuses on the effect of a corporate governance system on economic efficiency, with a strong emphasis on shareholders' welfare. This has resulted in a literature focussed on economic analysis. Corporate governance has also been more narrowly defined as "a system of law and sound approaches by which corporations are directed and controlled focusing on the internal and external corporate structures with the intention of monitoring the actions of management and directors and thereby, mitigating agency risks which may stem from the misdeeds of corporate officers." One source defines corporate governance as "the set of conditions that shapes the ex post bargaining over the quasi-rents generated by a firm." The firm itself is modelled as a governance structure acting through the mechanisms of contract. Here corporate governance may include its relation to corporate finance.
Views: 58358 The Audiopedia
Secured Transactions - Lesson 1
In this video, 20.01 – Secured Transactions – Lesson 1, Roger Philipp, CPA, CGMA, discusses the three ways for a creditor to protect their interest in money loaned to a debtor: by obtaining a security interest called collateral, by obtaining a guarantor, or by forcing the debtor into bankruptcy and hoping to get paid as either a perfected secured creditor or a general unsecured creditor. Secured transactions involving tangible and personal property, as governed by Article 9 of the Universal Commercial Code, are the topic of this lesson. Roger differentiates between money loaned for the purchase of inventory, for the purchase of equipment, and the purchase of consumer goods, explaining how a TV could be any one of these depending on the borrower. Roger ties back this topic to prior learning by relating these categories to ordinary assets, Section 1231 assets, and capital assets. All these categories – inventory, equipment, and consumer goods – can be types of collateral. We learn that when the creditor lends the debtor money to buy an asset, that asset legally becomes collateral. Connect with us: Website: https://www.rogercpareview.com Blog: https://www.rogercpareview.com/blog Facebook: https://www.facebook.com/RogerCPAReview Twitter: https://twitter.com/rogercpareview LinkedIn: https://www.linkedin.com/company/roger-cpa-review Are you accounting faculty looking for FREE CPA Exam resources in the classroom? Visit our Professor Resource Center: https://www.rogercpareview.com/professor-resource-center/ Video Transcript Sneak Peek: Welcome, welcome, let's talk about a fun and exciting area called secure transactions. Many of the topics that we're gonna deal with deal with both the creditor and the debtor. So let's say for example I loan money to you, right? I loan money to you, I'm gonna protect my interest, there's three different ways we're gonna look at in the next several chapters on how to protect myself, how to get my money back. So I loan you money, one way is I take an asset as collateral; I secure the transaction. That's what this chapter talks about. Another way is I say I'll loan you money, but go get a co-signer guarantor, a surety called suretyship. The third way, least desirable, is I'm gonna force you into bankruptcy and hopefully get paid as either a perfected secured creditor or a general unsecured creditor. So again, I loan you money, three ways to protect myself. The creditor's objective is to get that money back, collect the money. How do I do it? One way is to secure the transaction by getting collateral, that way you don't pay me, I take your house, I take your car, I take your kids, I take your dog, and I eat it. Another way is get a co-signer guarantor, a surety. Third way, least desirable, force you into bankruptcy, chapter seven, 11, 13, which we'll talk about in another section. This section starts out with secure transactions, this is covered by UCC Article 9. So this is called secure transactions, UCC Article 9. So what we're doing is basically the following: here is the creditor, the creditor is going to either loan you money or extend you credit to the debtor. What we're gonna do is I loan you money and in return I'm gonna get a security interest in your property that we call collateral. Collateral damage, right? So I loan you money and I say here's $100,000, what can you give me as collateral? I could take your car, I could take your jewelry, I could take a note, and I could take all these different things. Now what we're looking at is maybe I loan you money to buy inventory. Maybe I loan you money to buy equipment. Maybe I loan you money to buy consumer goods. So we're all, we're trying to see what it is you're gonna give me as collateral. So again, I loan you money, three different ways to protect myself. I take something as collateral, I secure the transactions, but this section only deals with what? Personal property, tangible personal property. Remember back in land and property we talked about a mortgage? A mortgage is when the bank loans you money and they take your house, your real property as collateral that was a mortgage. We're not talking about real property, we're talking about personal property, tangible personal property, that's what this section is gonna be dealing with. The other thing, I loan you money, I get someone to co-sign, if you don't pay, I'll take it from them, called a suretyship, a little later, you don't pay, force you into bankruptcy. So that's what we're looking at in this section it says UCC Article 9, property, it covers personal property or fixtures, not real property, now let's talk about the types of collateral.
Views: 19944 Roger CPA Review
Media Regulation: Crash Course Government and Politics #45
Today we wrap up our discussion of the media by talking about how the government interacts with and influences the content we see. Now it may be easy to assume that because we live in a free-market capitalist society, the only real regulation of the media is determined by the consumers, but this isn’t necessarily true. The government controls a number of factors including the potential for lawsuits, spectrum licensing, FCC fines, and has even tried to pass a bit of legislation. So we’ll talk about how all of these factors influence the media and end with a discussion of a pretty hotly debated topic these days - net neutrality. Produced in collaboration with PBS Digital Studios: http://youtube.com/pbsdigitalstudios Support is provided by Voqal: http://www.voqal.org All attributed images are licensed under Creative Commons by Attribution 4.0 https://creativecommons.org/licenses/... Want to find Crash Course elsewhere on the internet? Facebook - http://www.facebook.com/YouTubeCrashC... Twitter - http://www.twitter.com/TheCrashCourse Tumblr - http://thecrashcourse.tumblr.com Support Crash Course on Patreon: http://patreon.com/crashcourse CC Kids: http://www.youtube.com/crashcoursekids
Views: 196998 CrashCourse
Transportation Logistics and the Law
Introduction to "Transportation, Logistics and the Law" This course is based on Bill Augello's landmark text explaining the current laws governing transportation. Learn how to meet the challenges facing shippers, carriers and intermediaries in a "deregulated" environment including carriers' limits of liability for cargo loss and damage, cargo insurance, contracts & bills of lading, intermediaries & brokers, seals & security, freight charges & billing disputes, international & intermodal shipments and how to use international treaties, federal laws & regulations and court decisions in your day-to-day business. This working knowledge of the laws affecting the supply chain will enable you to minimize risks and increase the profits for your company AND enable YOU to advance your own professional career. www.transportlawtexts.com
Views: 6234 transportlawtextsinc
Solicitors' Accounts Manual 13th edition
BOOK REVIEW SOLICITORS’ ACCOUNTS MANUAL 13th edition Solicitors Regulatory Authority THE LAW SOCIETY Edited by Angela Doran ISBN: 978 1 78446 015 0 www.lawsociety.org.uk THIS MANUAL REMAINS AN ESSENTIAL PURCHASE FOR EVERY PRACTICE AND IS COMPLETELY UP TO DATE AS AT 1 APRIL 2015 An appreciation by Phillip Taylor MBE and Elizabeth Taylor of Richmond Green Chambers This important formal book, the “Solicitors’ Accounts Manual” remains the foremost statement from the Solicitors Regulatory Authority (SRA) on solicitors’ accounting and is an absolute requirement for every firms’ library. The Manual is now in its 13th edition for 2015 following the 12th edition which appeared in 2011 and has been completely revised. It contains a current summary of the professional requirements in relation to the handling of client money which is probably one of the most crucial areas of operational activity. Practitioners will find the contents completely up-to-date as at 1st April 2015. It is a new edition which includes completely revised and detailed Appendices, the new SRA Warning Notice on the improper use of client accounts, recent SRA guidance on withdrawing residual client balances and case studies on the role of the COFA, as well as all the key changes up to and including Version 14 of the SRA Handbook. There are, of course, many other areas covered which make up the Rules and they reflect the recent changes which have taken place within the legal profession These Law Society publications, including the Manuals, remain an absolutely fundamental part of your firm’s law library. They are the formal statements for the profession and apart from their affordability and ease of use for all lawyers they give the weight one needs professionally to do our jobs, not just properly, but very well indeed. Angela Doran and the staff at the Law Society are to be congratulated for the assistance given by editing all the new material for this edition. It is a tough job covering areas which are not as easy to understand as some may think so the Manual remains a fundamental and essential purchase. To the outsider many of these rules remain ridiculously complex and very difficult to understand but they have to be followed so we are very grateful for what has been produced here by the governing body as an authoritative statement. Practitioners are made aware that one area which will be of assistance is knowledge that these Rules now apply in a modified form to registered European lawyers practising from an office in England and Wales “of an exempt European practice in circumstances in which client money is held or received”. And perhaps another example of how much the global community is impacting on our activities in this country! Full details of all the changes are well set out in the new edition. The Preface and publication date is given as June 2015.
Views: 101 Phillip Taylor
Government & Non-Profit Accounting: [Part I] NFP Organizations - Regulatory, Taxation, Performance.
Government & Non-Profit Accounting: Not-For-Profit Organizations - Regulatory, Taxation, and Performance (Chapter 14) May 6th, 2013 (PART 1) by Professor Irfan Bora ** NOTE: This video has no audio. In this video (as well as the next, which is a continuation of the same lecture), the Professor identifies several oversight bodies as well as the source of their authority over NFP;s (not-for-profit organizations). He also discusses the methods and purpose of state regulation over NFP's, as well as not-for-profit incorporation laws, registration, licenses, and tax-exemption. After covering state regulation of NFP's, the Professor moves on to discuss federal government regulation of NFP's, describing concepts and terms such as tax-exempt status (which would include public charities and private foundations), unrelated business income tax, restricting political activity, excessive benefits received by officers, reorganization, and dissolution. Governing issues of NFP boards (such as board membership in general as well as incorporating documents), and lastly, how to identify benchmarks and performance measures appropriate for the evaluation of NFPs. ------QUICK NAVIGATION------ Chapter's Learning Objectives: 1:50 Not-for-profit Organizations: 5:44 Oversight Bodies: 7:25 Methods that States Regulate NFPs: 9:13 Textbook Passage displaying State and Local Governmental Regulations: 12:54 Federal Government Oversight of NFPs: 15:00 Applying for Tax-exempt Status: 16:03 Textbook passage showing tax-exempt status according to the internal revenue code (shows description of organization and its activities): 17:04 Exercise 14-3 (Identifying Tax-exempt status): 18:33 Public Charity vs. Private Foundation: 19:50 Public Charities - Public Support Test: 21:35 Exercise 14-2 (Public Charity): 22:49 Political Activity: 30:12 Required Annual Filings: 31:29 Which Organizations Must File a Form 990 with the IRS: 32:05 Form 990: 34:49 Information on a Form 990: 35:10 Unrelated Business Income Tax (UBIT): 37:14 Exercise (identify whether or not certain transactions are subject to UBIT or not: 39:35 Activities that are not subject to UBIT: 47:21 Examples of Activities that could result in UBIT: 50:29 Excessive Benefits Received by Officers: 51:44 Exercise 14-6 (Intermediate Sanction): 52:02 To receive additional updates regarding our library please subscribe to our mailing list using the following link: http://rbx.business.rutgers.edu/subscribe.html
What is ACCOUNTING ETHICS? What does ACCOUNTING ETHICS mean? ACCOUNTING ETHICS meaning & explanation
What is ACCOUNTING ETHICS? What does ACCOUNTING ETHICS mean? ACCOUNTING ETHICS meaning - ACCOUNTING ETHICS definition -ACCOUNTING ETHICS explanation. Source: Wikipedia.org article, adapted under https://creativecommons.org/licenses/by-sa/3.0/ license. Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent companies. Ethics are taught in accounting courses at higher education institutions as well as by companies training accountants and auditors. Due to the diverse range of accounting services and recent corporate collapses, attention has been drawn to ethical standards accepted within the accounting profession. These collapses have resulted in a widespread disregard for the reputation of the accounting profession. To combat the criticism and prevent fraudulent accounting, various accounting organizations and governments have developed regulations and remedies for improved ethics among the accounting profession. The nature of the work carried out by accountants and auditors requires a high level of ethics. Shareholders, potential shareholders, and other users of the financial statements rely heavily on the yearly financial statements of a company as they can use this information to make an informed decision about investment. They rely on the opinion of the accountants who prepared the statements, as well as the auditors that verified it, to present a true and fair view of the company. Knowledge of ethics can help accountants and auditors to overcome ethical dilemmas, allowing for the right choice that, although it may not benefit the company, will benefit the public who relies on the accountant/auditor's reporting. Most countries have differing focuses on enforcing accounting laws. In Germany, accounting legislation is governed by "tax law"; in Sweden, by "accounting law"; and in the United Kingdom, by the "company law". In addition, countries have their own organizations which regulate accounting. For example, Sweden has the Bokföringsnämden (BFN - Accounting Standards Board), Spain the Instituto de Comtabilidad y Auditoria de Cuentas (ICAC), and the United States the Financial Accounting Standards Board (FASB).
Views: 6693 The Audiopedia
Regulation A Blue Sky Laws
http://www.TheSecuritiesAttorneys.com Reg A – Do You Have to Comply with the State Blue Sky Laws Under Reg A, Tier 1 issuers must comply with state securities laws, the “Blue Sky” laws. Tier 1 deals are still subject to state merit review which may limit dilution, bar unsound financial condition, bar unequal voting rights, stop preferred stock, and prohibit negative net worth. These merit review limits and others may stop you from selling in particular states. Having to qualify your Tier 1 deal in many states is expensive and time consuming. The North American Securities Administrators Association is trying to implement coordinated state review. For Tier 2 deals, the states can still investigate fraud and require you to file your SEC filings with them and pay a fee. You can make your Tier 1 deal a Tier 2 deal by complying with the Tier 2 rules even if you are not raising over $20 million Tier 1 deals do not have to have audited financial statements, file annual audited financial statements with SEC, and are not subject to all the Tier 2 ongoing reporting. State securities regulation is an important consideration in a Reg A offering. Compliance with Blue Sky laws can mean much time and expense. Reportedly an issuer seeking state registration in 50 states would incur $80,000 to $100,000 in legal fees alone. Even in a Tier 2 offering, you may still have to make a simple form filing and pay fees in some states. www.TheSecuritiesAttorneys.com Want to know more? – email me at [email protected] Securities-Law.info (240) 200-4529 John E. Lux was in the top 5% of authors on Slideshare in 2014 and has been quoted by Bloomberg as an expert on reverse mergers www.TheSecuritiesAttorneys.com This is part of a series on Regulation A, so subscribe here for more and to learn more, go to www. TheSecuritiesAttorneys.com and get a free copy of our book “How to Go Public” Disclaimer This is not legal or investment advice of any kind Seek competent advice from qualified attorneys and investment bankers Your situation may vary The more you know about finance and business, the more you can profit
Views: 642 John Lux
Business Law II - Professor Sharma (Lecture 9, Chapters 41 & 42 - 04.18.2015)
Business Law II: Professor Sharma Lecture #9, Chapters 41 & 42 Chapter 41: Investor Protection, E-Securities, and Wall Street Reform & Chapter 42: Ethics and Social Responsibility of Business Date: April 18, 2015 Please visit our website at http://raw.rutgers.edu Time Stamps: 0:23 Securities and Exchange Commission (SEC) 3:39 Definition of a Security 4:37 Initial Public Offering: Securities Act of 1933 14:08 Securities Exempt from Registration 15:17 Transactions Exempt from Registration 27:10 Sarbanes-Oxley Act 30:22 Securities Exchange Act of 1934 31:48 Section 10(b) and Rule 10b-5 34:46 Violations of 1934 Act 39:26 Case 41.1: Insider Trading 44:15 Short-Swing Profits 46:43 Section 16(b) 48:07 State Securities Laws 48:47 Law and Ethics 51:58 Moral Theories of Business Ethics 52:48 Summary of Moral Theories 54:50 Social Responsibility of Business 56:48 Theories of Social Responsibililty 57:33 Maximizing Profits 58:59 Case 42.1: U.S. Supreme Court Business Ethics 1:00:40 Moral Minimum 1:05:58 Case 42.2: U.S. Supreme Court Corporate Political Speech and Ethics 1:08:28 Corporate Citizenship Summary of Lecture: The Securities and Exchange Commission is a federal administrative agency empowered to administer federal securities laws. A common security are interests or instruments that is common stock, bond, debenture or warrant. A statutorily defined security is an interest or instrument mentioned in securities acts. Investment contract is a flexible standard for defining a security. The Securities Act of 1933 primarily regulates the issuance of securities by a corporation, limited partnerships, and associations. Nonissuer exemption are security transactions not made by the issuer, and do not have to be registered with the SEC. Intrastate offering exemption permits local businesses to raise capital from local investors without registering with SEC. Private placement exemption permits issuers to raise capital from unlimited number of accredited investors without registering with SEC. The law permits no more than thirty-five nonaccredited investors to purchase securities. Small offering exemption permits sale of securities not exceeding $1 million during twelve-month period. The Sarbanes-Oxley Act establishes rules for separation of investment banking and securities advice functions of securities firms to eliminate conflicts of interest. The Securities Exchange Act of 1934 primarily regulates trading in securities, provides for registration of companies with SEC, filing of periodic reports by companies, and regulation of security exchanges, brokers, and dealers. A statutory insider is a person who is an executive officer, director, or a 10-percent shareholder of an equity security of the company. Ethics are a set of moral principles or values that governs the conduct of an individual or group. Social Responsibility of Business is a theory that requires corporation and businesses to act with awareness of the consequences and impact that their decisions will have on others. Please subscribe to our channel to get the latest updates on the RU Digital Library. To receive additional updates regarding our library please subscribe to our mailing list using the following link: http://rbx.business.rutgers.edu/subscribe.html
Insurance - Basics and Types
In this video I explain what is Insurance, the general principles, and types of Life, Fire and Marine insurance
Views: 350945 Professor Vipin
Corporate tax in 5 1/2 minutes
To build a robust and productive conversation about tax, it can be helpful to start with some reflection on how taxes have come into our societies in the first place. Visit www.responsibletax.kpmg.com to join the tax conversation.
Views: 15395 KPMG
CPA-Regulation – Test CPA Exam Regulation Questions
For AICPA CPA-Regulation Test Questions and Answers Please Visit: https://www.PassEasily.com/CPA-Regulation.htm Exam Section 1 - Ethics, Professional, and Legal Responsibilities Questions (Test Coverage 17%) Exam Section 2 - Business Law Questions (Test Coverage 18%) Exam Section 3 - Federal Tax Process, Test Procedures, Accounting, and Planning Questions (Test Coverage 13%) Exam Section 4 - Federal Taxation of Property Transactions Questions (Test Coverage 15%) Exam Section 5 - Federal Taxation of Test Individuals Questions (Test Coverage 16%) Exam Section 6 - Federal Taxation of Entities Questions (Test Coverage 21%) (CPA-Regulation Passing Score): 72% (Number of Test Questions): 130 (Exam Time): 180 minutes The CPA-Regulation section tests knowledge and understanding of ethics, professional and legal exam responsibilities, business law, and federal questions taxation. Ethics, Professional and Legal Responsibilities and Business Law These CPA-Regulation topics test knowledge and understanding of professional and legal questions exam responsibilities of certified public accountants. Professional ethics questions relate to tax practice issues and are based on the AICPA Statements on Standards for Tax Services, Treasury Department Circular 230, and rules and test regulations for tax questions return preparers. Business law topics test knowledge and exam understanding of the legal questions implication of business transactions, particularly as they relate to accounting, auditing, and financial reporting. This CPA-Regulation section deals with federal test and widely adopted exam uniform state laws or references identified in this CSO. In addition to test demonstrating questions knowledge and understanding of these topics, candidates are required to demonstrate the skills required to apply that exam knowledge in performing their responsibilities as certified public accountants. To demonstrate such exam knowledge and skills, candidates will be expected to perform the following test tasks: • Identify situations that might be unethical or a violation of professional questions standard, perform research and consultations as appropriate, and determine the appropriate test action. • Recognize potentially test unethical behavior of clients’ exam and determine the impact on the tax questions service being performed. • Demonstrate the CPA-Regulation importance of identifying and adhering to requirements, rules, and standards that are established by licensing exam boards within their questions state, and which may place additional test professional requirements specific to their state of practice. • Apply business law concepts in evaluating the economic questions substance of client transactions, including test purchase agreements, loans and promissory notes, sales contracts, leases, side agreements, commitments, contingencies, and assumption of liabilities. • Evaluate the legal test structure of an entity to determine the questions implication of applicable exam laws and regulations on how a business is organized, governed, and operates. Federal CPA-Regulation Test Taxation These topics test knowledge and test understanding of questions concept and exam laws relating to federal taxation (income, gift, and estate). The areas of testing include federal tax process, procedures, accounting, and planning, as well as federal test taxation of property exam transactions, individuals, and questions entity (which include sole proprietorships, partnerships, limited liability entities, C corporations, S corporations, joint ventures, trusts, estates, and CPA-Regulation tax-exempt organizations). In addition to demonstrating knowledge and understanding of these test topics, exam candidates are required to demonstrate the skills required to apply that knowledge in providing tax preparation and advisory services and performing other responsibilities as certified public accountants. To demonstrate such knowledge and exam skills, candidates will be expected to perform the following questions points: • Evaluate the test tax implications of different legal exam structures for business entities. • Apply analytical reasoning tools to assess how taxes affect questions economic decisions related to the timing of income/expense recognition and property transactions. • Consider the exam impact of multijurisdictional tax issues on test federal taxes. • Identify the differences between tax and financial CPA-Regulation accounting. • Analyze information and identify data exam relevant for tax purposes. • Identify issues, elections, and alternative tax test treatments. • Research issues and alternative questions tax treatments. • Formulate CPA-Regulation exam conclusions. • Prepare documentation to support test conclusions and tax positions. • Research relevant questions professional exam literature.
Views: 1273 PassEasilyChannel
#1 - A) Accountant (General)
ACCOUNTANTS plan and provide accounting systems and services relating to taxation and the financial dealings of organisations and individuals, and advise on associated record-keeping and compliance requirements. Indicative Skill Level: In Australia and New Zealand: Most occupations in this unit group have a level of skill commensurate with a bachelor degree or higher qualification. In some instances relevant experience and/or on-the-job training may be required in addition to the formal qualification (ANZSCO Skill Level 1). Registration or licensing may be required. Tasks Include: • assisting in formulating budgetary and accounting policies • preparing financial statements for presentation to boards of directors, management, shareholders, and governing and statutory bodies • conducting financial investigations, preparing reports, undertaking audits and advising on matters such as the purchase and sale of businesses, mergers, capital financing, suspected fraud, insolvency and taxation • examining operating costs and organisations' income and expenditure • providing assurance about the accuracy of information contained in financial reports and their compliance with statutory requirements • providing financial and taxation advice on business structures, plans and operations • preparing taxation returns for individuals and organisations • liaising with financial institutions and brokers to establish funds management arrangements • introducing and maintaining accounting systems, and advising on the selection and application of computer-based accounting systems • maintaining internal control systems • may appraise cash flow and financial risk of capital investment projects Occupations: Accountant (General) Plans and provides systems and services relating to the financial dealings of organisations and individuals, and advises on associated record-keeping and compliance requirements. Registration or licensing is required. Skill Level: 1 Specialisations: Financial Analyst Insolvency Practitioner Jose Respall can be contacted at http://www.respall.com/index.php/contact-us. Initial assessing Links: Homepage: http://www.respall.com/ SkillSelect Visa Inquiry: http://www.respall.com/index.php/application/skillselect-visa Partner Visa Inquiry: http://www.respall.com/index.php/application/partner-visa Tourist Visa Australia Pathway: http://www.respall.com/index.php/application/tourist-visa Connect with us: Facebook: https://www.facebook.com/respall/?pnref=lhc LinkedIn: https://www.linkedin.com/in/respallmigrationaustralia?trk=nav_responsive_tab_profile Credentials: Migration Agent Registration: https://www.mara.gov.au/search-the-register-of-migration-agents/registered-migration-agent-details/?id=b065b1cf-a652-e311-9402-005056ab0eca Code of Conduct: http://respall.com/downloads/code_of_conduct.pdf Consumer Protection: http://respall.com/downloads/consumer_guide_english.pdf Avoid the Migration Minefield Safely Migration to Australia from the Philippines: http://respall.com/index.php/the-book Resume Video: https://www.youtube.com/watch?v=YV1NUSnkt8g Migration Law for Migration Agents: http://www.deakin.edu.au/ Vision and Mission: https://www.youtube.com/watch?v=lA23iAGeTV8 Justices of the Peace Queensland: http://www.qld.gov.au/law/legal-mediation-and-justice-of-the-peace/justice-of-the-peace/ Justices of the Peace New South Wales: http://www.justice.nsw.gov.au/ Client Testimonials http://www.respall.com/index.php/testimonials/skillselect-testimonials http://www.respall.com/index.php/testimonials/partner-testimonials http://www.respall.com/index.php/testimonials/tourist-testimonials
Legal and Regulatory Framework Promoting and Limiting Indian Innovation
This panel on the Legal and Regulatory Framework Promoting and Limiting Indian Innovation was held on November 15th, 2013 as part of the India Innovation conference hosted by the University of Pennsylvania. Shyamkrishna Balganesh and R. Polk Wagner from Penn Law organize the panel and are joined by Shamnad Basheer, Chirantan Chatterjee, and Zakir Thomas. Over the last decade or so, India has introduced a variety of important changes to both its patent law and the general regulatory landscape governing innovation in the pharmaceutical and healthcare sectors. This panel will examine the effect that these changes have had and are likely to have on the availability of affordable drugs and healthcare around the world and the extent to which additional changes are both necessary and feasible. Bringing together perspectives from law, economics, and policy-making, panelists will discuss the opportunities and challenges presented by India's innovative approach to promoting innovation, while ensuring cheap and affordable access.
Views: 816 Penn Global
Legal Rights of a Landlord in India | By Ishan [Hindi]
Legal Rights of a Landlord in India | By Ishan [Hindi] You are a landlord if you own land or a building and you have leased all or part of it to another person – a tenant. Your main legal rights and obligations as a landlord derive from landlord and tenant law as well as from any lease or tenancy agreement (written or spoken) between you and your tenant. The main legislation governing these rights and obligations in private rented accommodation is set down in the Landlord and Tenant Acts 1967 to 1994, the Residential Tenancies Act 2004, the Residential Tenancies (Amendment) Act 2015 and the Planning and Development (Housing) and Residential Tenancies Act 2016. You have the right to: 1.Set the rent 2..Receive the correct rent on the date it is due. 3..Receive any charges associated with the property (this means taxes and duties or payments). 4..Terminate a tenancy during the first 6 months without giving a reason. 5..In certain circumstances – terminate a tenancy at a later stage 6.Be informed about who is ordinarily living in the property (this does not include overnight visitors or short stays). 7.Be informed of any repairs needed. 8.Be given reasonable access to the property to carry out repairs 9.Refer disputes to the RTB – but only if you have fulfilled your obligation to register the tenancy 10.For private tenancies only – decide whether the tenant may sub-let or assign a tenancy. However, if you refuse to allow a tenant to assign or sublet a tenancy, this refusal can give the tenant the right to terminate a fixed-term tenancy before its expiry date. 11.For private tenancies only – review the rent every 2 years, unless the property is in a Rent Pressure Zone and the tenancy started on or since 24 December 2016 (AHB rents are reviewed every 12 months, or according to the tenancy agreement) You do not have the right to: 1.Enter your tenant's home without permission 2.Take or retain your tenant’s property – even if they haven’t paid the rent 3.Charge more than the market rate for the property 4.Penalize your tenant for bringing a dispute to the RTB. Disclaimer- Some contents are used for educational purpose under fair use. Copyright Disclaimer Under Section 107 of the Copyright Act 1976, allowance is made for "fair use" for purposes such as criticism, comment, news reporting, teaching, scholarship, and research. Fair use is a use permitted by copyright statute that might otherwise be infringing. Non-profit, educational or personal use tips the balance in favor of fair use. All credit for copyright materiel used in video goes to respected owner. Keep Supporting Us :- Website : https://www.ishanllb.com/ Website : http://www.eisarahi.com/ Email : [email protected] Facebook Official : https://www.facebook.com/eisarahiofficial Facebook Page : https://www.facebook.com/IshanLLB/ Twitter : https://twitter.com/ishanllb Tags :indian kanoon dhara in hindi,kirayanama kaisa hota hai,ishan llb,Legal Rights of a Landlord in India,Legal Rights in hindi,kya kirayedar malik ban jata hai,kiraye par diya mkaan kaise khali karaye,क़ानूनी अधिकार,landlord Legal Rights in hindi,मकान मालिक कानूनी अधिकार,rent law in india in hindi,landlord rights in india,landlord rights in india in hindi,rent law in india 2018 in hindi,rent control act india,rent control act in hindi,ishanllb,kirayanama in hindi
Views: 828553 ISHAN LLB
Financial Regulations - Academy Schools Guide by Streets Chartered Accountants
In this video look at the financial regulations for academy schools, with particular reference to end of year statements, advice on VAT including what grants are available and how academies might use the funding to the best advantage. Streets has been assisting schools in the financial procedures, management and reporting relating to the creation and management of Academy status. We now act for a broad range of academies and federated academies and are currently working with a number of school heads and governing bodies on their conversion to Academy status. We recognise that the process of converting to and running an academy presents a number of challenges for shool heads, governors and business managers, we have therefore developed our specialist website www.accountants4academies.co.uk. There you will find a host of free resources, guides and advice on schools converting to academy status as well as practical hints and tips around the accounting and financial matters.
Views: 364 streetsacc1
Laws of Agency - Real Estate Exam: Review The Day Before The Exam
Visit PrepAgent for exam prep questions, videos, tutoring, and more: https://goo.gl/MQaY5A In this video, we review questions from PrepAgent's practice exams regarding Laws of Agency. This is an important concept to understand and one that is heavily tested on the real estate exam. Review along with us! Get access to thousands of interactive real estate exam questions as well as videos, flashcards, and webinars on PrepAgent: https://goo.gl/MQaY5A Follow us on social media: https://www.facebook.com/PrepAgent/ https://twitter.com/prep_agent https://www.instagram.com/prep_agent/
Views: 81245 Prep Agent
Financial Examiner Career Video
This career video provides day in the life information about the following jobs and occupations. JOB TITLE: Financial Examiners OCCUPATION DESCRIPTION: Enforce or ensure compliance with laws and regulations governing financial and securities institutions and financial and real estate transactions. May examine, verify, or authenticate records. RELATED JOB TITLES: Bank Secrecy Act Anti-Money Laundering Officer (BSA/AML Officer), Community Reinvestment Act Officer (CRA Officer), Credit Union Examiner, Credit Union Field Examiner, Examining Officer, Home Mortgage Disclosure Act Specialist (HMDA Specialist), Principal Examiner, Senior Capital Markets Specialist, Senior Examiner, Supervisory Examiner ONET: 13-2061.00 Learn more about this and other occupations, jobs, and careers at: www.CareerOneStop.org
Views: 400 CareerOneStop
Why Did Hillary Clinton Use a Private Email Server? (2016)
The Hillary Clinton email controversy began in March 2015. More on the topic: https://www.amazon.com/gp/search?ie=UTF8&tag=tra0c7-20&linkCode=ur2&linkId=b087e679f173be1451acbe86fe3e657a&camp=1789&creative=9325&index=books&keywords=hillary%20email It became publicly known that Hillary Clinton, during her tenure as United States Secretary of State, had exclusively used her family's private email server for official communications, rather than official State Department email accounts maintained on federal servers. Those official communications included thousands of emails that would later be marked classified by the State Department. Debate continues as to the propriety and legality of various aspects of Secretary Clinton's arrangement. Some experts, officials, and members of Congress have contended that her use of private messaging system software, a private server, and her deletion of nearly 32,000 emails that she and her lawyer regarded as private, violated State Department protocols and procedures, as well as federal laws and regulations governing recordkeeping. In response, Clinton has said that her use of personal email was in compliance with federal laws and State Department regulations, and that former secretaries of state had also maintained personal email accounts. Nearly 2,100 emails on the server have been retroactively marked as classified by the State Department. They were not marked as classified at the time they were sent. This includes 65 emails deemed "Secret" and 22 deemed "Top Secret". Government policy, reiterated in the non-disclosure agreement signed by Clinton as part of gaining her security clearance, is that sensitive information should be considered and handled as classified even if not marked as such. After allegations were raised that some of the emails in question fell into this category, a probe was initiated by the Federal Bureau of Investigation (FBI) regarding how classified information was handled on the Clinton server. The controversy continues against the backdrop of Clinton's 2016 presidential election campaign and hearings held by the United States House Select Committee on Benghazi. In 2008, before Hillary Clinton became Secretary of State, Justin Cooper, a longtime aide to Clinton's husband, former President Bill Clinton, managed the system. Cooper had no security clearance or expertise in computer security.[36] Later, Bryan Pagliano, the former IT director for Clinton's 2008 presidential campaign, was hired to maintain their private email server while Clinton was Secretary of State.[37][38] Pagliano had invoked the Fifth Amendment during congressional questioning about Clinton's server. In early 2016, he was granted immunity by the Department of Justice in exchange for cooperation with prosecutors.[39][40] A Clinton spokesman said her campaign was "pleased" Pagliano was now cooperating with prosecutors.[41] As of May 2016, the State Department remained unable to locate most of Pagliano's work-related emails from the period when he was employed by that department under Secretary Clinton.[42] Security experts such as Chris Soghoian believe that emails to and from Clinton may have been at risk of hacking and foreign surveillance.[43] Marc Maiffret, a cybersecurity expert, said that the server had "amateur hour" vulnerabilities.[44] For the first two months after Clinton was appointed Secretary of State and began accessing mail on the server through her Blackberry, transmissions to and from the server were apparently not encrypted. On March 29, 2009 a “digital certificate" was obtained which would have permitted HTTPS encryption.[1] Former Director of the Defense Intelligence Agency Michael T. Flynn,[45] former United States Secretary of Defense Robert Gates,[46][47] and former deputy director of the Central Intelligence Agency Michael Morell[48][49] have said that it is likely that foreign governments were able to access the information on Clinton's server. Michael Hayden, former Director of the National Security Agency, Principal Deputy Director of National Intelligence, and Director of the Central Intelligence Agency said "I would lose all respect for a whole bunch of foreign intelligence agencies if they weren't sitting back, paging through the emails." https://en.wikipedia.org/wiki/Hillary_Clinton_email_controversy
Views: 8115 The Film Archives
5 FEMA Rules An NRI Must Know
5 most important foreign exchange rules under Foreign Exchange Management Act 1999 (FEMA) every NRI (Non Resident Indian) should be aware of. Website: www.fundoomoney.com Subscribe: https://www.youtube.com/channel/UCQTqvgT_qzPZn1D1bHsxtKw?sub_confirmation=1 Share Video: https://youtu.be/sH8SFkn7wVg Welcome to FundooMoney, your 24X7 buddy for all your money matters! For every non-resident Indian (NRI), along with tax regulations, foreign exchange regulations significantly influence how they manage their India finances. Here, we will discuss 5 most important forex rules every NRI should be aware of. Any cross border monetary transaction either to or from India is governed by FEMA (Foreign Exchange Management Act) 1999. Here are the 5 most important FEMA regulations every NRI must know. Maintenance of bank account Once you become an NRI, you need to open bank accounts specified for NRIs. You can open an NRO account if your money’s end use is in India. Else, you can open an NRE account where funds are freely repatriable. The money is kept in rupees in both the accounts. You can open a FCNR (B) account to keep money in foreign currency. Financial investment options Except small savings or Public Provident Fund (PPF), NRIs either on repatriable or non-repatriable basis, are allowed to invest in almost all kinds of financial instruments without any limit. Acquisition and transfer of immovable properties NRIs and Persons of Indian Origin or PIOs (excluding those from some countries) can purchase immovable property except an agricultural land or plantation or farm house through foreign income or funds from India. Repatriation of current and immovable assets Repatriation of current income such as rent, dividend, interest, and so on, are freely allowed. However, there is ceiling on repatriation of other immovable asset as only the originally invested foreign fund can be repatriated. Remittances and maintenance for students Students as NRIs can receive funds up to US$ 10 lakh per financial year out of sale proceeds of immovable properties or from the balances maintained in their NRO account in India. Besides, they can receive an amount equivalent to US$ 2.5 lakh per financial year, for maintenance of close relatives under Liberalized Remittance Scheme. We hope you found this useful. What are the other topics related to foreign exchange for NRIs that you would like us to cover? Do share with us your suggestions in the comments section. For more such actionable personal finance information and regular uploads, subscribe to our channel. Also, visit our website, download our mobile app and stay connected with us on Instagram, Pinterest and Slideshare. Useful Links Facebook: https://www.facebook.com/fundoomoney/ Pinterest: https://in.pinterest.com/fundoomoney/ Twitter: https://twitter.com/FundooMoney Google+ : https://plus.google.com/u/0/+FundooMoneyWorld Sound Cloud: soundcloud.com/fundoomoney Slideshare: www.slideshare.net/FundooMoneyWorld Linked In: https://www.linkedin.com/company/fundoomoney
Views: 23571 FundooMoney
OFAC Compliance: New Sanctions and Corporate Risks
Navigating the quagmire of regulations governing international financial dealings can be daunting and costly. One wrong step involving a sanctioned country, entity or individual can land your company or your client in hot water with the U.S. Department of the Treasury’s Office of Foreign Assets Control (OFAC). Wrong moves resulted in more than $1 billion in OFAC civil penalties in 2014. Our panel of legal experts will explain best practices for a comprehensive compliance program. Key topics to be discussed include sanctions related to terrorism and financial intelligence. • OFAC—where it has been and where regulations are headed • What sanctions enforcement means to your clients • OFAC’s sanctions enforcement options • Types of conduct and the level of enforcement they generate • How civil penalties are calculated • The impact of emerging areas of sanctions, including Iran and Russia • The insurance industry’s risk profile • How sanctions affect insurance coverage and claims *CLE credit will not be given for viewing the “OFAC Compliance: New Sanctions and Corporate Risks” Webinar recording.
Dash Cam Footage of Georgia State Patrol Trooper Bell, 529, reckless driving
O.C.G.A. § 40-6-6. Authorized emergency vehicles; pursuit of fleeing suspects (a) The driver of an authorized emergency vehicle or law enforcement vehicle, when responding to an emergency call, when in the pursuit of an actual or suspected violator of the law, or when responding to but not upon returning from a fire alarm, may exercise the privileges set forth in this Code section. (b) The driver of an authorized emergency vehicle or law enforcement vehicle may: (1) Park or stand, irrespective of the provisions of this chapter; (2) Proceed past a red or stop signal or stop sign, but only after slowing down as may be necessary for safe operation; (3) Exceed the maximum speed limits so long as he or she does not endanger life or property; and (4) Disregard regulations governing direction of movement or turning in specified directions. (c) The exceptions granted by this Code section to an authorized emergency vehicle shall apply only when such vehicle is making use of an audible signal and use of a flashing or revolving red light visible under normal atmospheric conditions from a distance of 500 feet to the front of such vehicle, except that a vehicle belonging to a federal, state, or local law enforcement agency and operated as such shall be making use of an audible signal and a flashing or revolving blue light with the same visibility to the front of the vehicle. (d) (1) The foregoing provisions shall not relieve the driver of an authorized emergency vehicle from the duty to drive with due regard for the safety of all persons. (2) When a law enforcement officer in a law enforcement vehicle is pursuing a fleeing suspect in another vehicle and the fleeing suspect damages any property or injures or kills any person during the pursuit, the law enforcement officer's pursuit shall not be the proximate cause or a contributing proximate cause of the damage, injury, or death caused by the fleeing suspect unless the law enforcement officer acted with reckless disregard for proper law enforcement procedures in the officer's decision to initiate or continue the pursuit. Where such reckless disregard exists, the pursuit may be found to constitute a proximate cause of the damage, injury, or death caused by the fleeing suspect, but the existence of such reckless disregard shall not in and of itself establish causation. (3) The provisions of this subsection shall apply only to issues of causation and duty and shall not affect the existence or absence of immunity which shall be determined as otherwise provided by law. (4) Claims arising out of this subsection which are brought against local government entities, their officers, agents, servants, attorneys, and employees shall be subject to the procedures and limitations contained in Chapter 92 of Title 36. (e) It shall be unlawful for any person to operate an authorized emergency vehicle with flashing lights other than as authorized by subsection (c) of this Code section. Georgia State Patrol Policies and Procedures Manual 17.09.3 Procedures A. Operation of Departmental Vehicles 1. All sworn members are directed to read and be familiar with O.C.G.A. § 40-6-6. 2. Discretion and judgment shall be used to determine the appropriateness of patrol speeds. a. Generally, when engaged in routine, non-emergency patrolling, the speed should not exceed the posted speed limit. b. Sworn members are reminded that their actions are highly visible to the public and shall be held accountable for their conduct. 17.02.4 Procedures, B. Use of Emergency Warning Devices During Pursuit 1. Blue lights and siren shall be used from the time the pursuit starts until the pursuit ends. Wigwags shall be used if equipped and operational. a. The law permits sworn members who are engaged in pursuits to exceed the speed limit and to disregard other traffic regulations as necessary in apprehending the violator, but only: 1) If the emergency lights and siren are employed, and 2) The officer exercises due regard for the safety of all persons. b. It is understood that the sworn member’s ability to supervise or control other motorists is limited by the nature of existing circumstances, but troopers/officers should avoid contributing to the danger that has already been created by the violating motorist. This is a law enforcement and government transparency & accountability channel. Most content will focus on our LEOs as they interact with people on traffic stops or dispatched calls for assistance. It is my goal to remain quiet and record the encounters between the LEOs and citizens, without interjecting myself into the encounter or to be engaged, harassed, threatened, or arrested by the officers. As always, thanks for watching!
Views: 2925 Taking A Stand
Explained : UAE's Labour Law - work hours and wage protection
Arabian Business' Shruthi Nair explains some important provisions of the UAE Labour Law. According to the Annual Economic Report 2017, the total labour force in the UAE in 2016 was 6,330,540. But how many of the 6 million odd employees are aware of their rights and the nation’s labour law? UAE Labour Law identifies the normal working hours for the private sector as 8 hours per day or 48 hours per week. The working hours may be increased to 9 hours a day for businesses, hotels and cafes after approval from MoHRE. It is different for government entities though. Since they are not governed by the Labour Law, they operate for 7 hours daily. During Ramadan, working hours are reduced by 2 hours daily. Friday is the official weekend for all workers, except for daily wage workers. However, if you end up working on a Friday, then don’t forget to claim for a regular working hours' pay plus 50% of that amount, because it is your right. And during an average year you will get these many public holiday. Pause the screen and take a mental or actual screenshot of these days. Then there’s the sick leave of 90 days – of which 15 days is full pay, 30 days half pay, and the next 45 days no pay. First off, let me explain what it is. The Wage Protection System is a system that introduced to protect the rights of workers, and to establish trust between organisations and their employees. Under this system, salaries of employees will be transferred to their accounts in banks or financial institutions, which are authorised by Central Bank of the UAE to provide the service. If this fails to happen, employees can contact the MoHRE or lodge a complaint through eNetwasal. If the company fails to pay wages for 60 days from the due date, then administrative fines will follow, and I’m talking fines of up to AED 5000 per worker, in addition to punitive measures such as a complete strike against the other companies owned by the same employer, plus prohibiting the employer the ability of registering any new companies. Basically, all the bosses better pay their employees on time. Website: http://www.arabianbusiness.com/ Like Us on Facebook: https://www.facebook.com/ArabianBusiness Follow Us on Twitter: https://twitter.com/ArabianBusiness Follow us on Google+: https://plus.google.com/+arabianbusiness Follow Us on Instagram: https://www.instagram.com/arabianbusiness/ Follow Us on LinkedIn: https://ae.linkedin.com/company/arabian-business Subscribe to our Youtube Channel for Business News and Events in the Middle East Region: https://www.youtube.com/user/arabianbusiness/featured?sub_confirmation=1
Views: 8087 ArabianBusiness.com
CRCM – Certified Exam Associate Business Test Manager Questions
For more information on American Bankers Association CRCM Practice Test Questions Please Visit: https://www.pass-guaranteed.com/CRCM.htm What am I going to be tested for? This CRCM certification exam covers topics such as: American Bankers Association requirements for banks collecting debt for third parties to notify those third parties if the consumer claims the debt resulted from CRCM identity theft, test requirements to respond to American Bankers Association active duty and fraud “alerts” on consumer exam reports to ensure that the person applying for the test transaction is in fact the person he or she is claiming to be. Which are some of the topics of the CRCM Manager exam? Test Topic 1: CRCM Credit Questions (Exam Coverage 17%) Test Topic 2: American Bankers Association Deposits Questions (Exam Coverage 15%) Test Topic 3: CRCM Bank Operations Questions (Exam Coverage 17%) Test Topic 4: Financial Crimes Questions (Exam Coverage 16%) Test Topic 5: CRCM CRA Questions (Exam Coverage 18%) Test Topic 6: Privacy Questions (Exam Coverage 17%) Who can attend the Certified Associate Business Manager test? This CRCM course is designed for those preparing for the American Bankers Association Certified Regulatory Compliance Manager (CRCM) exam, including financial test services professionals whose primary function and expertise focus on the CRCM application, implementation and maintenance of CRCM relevant federal and state regulatory test requirements as they relate to a financial exam services American Bankers Association organization's business. Can you give me some in-depth information on the CRCM exam topics? • Explain laws and test regulations for the deposit function • Describe the CRCM laws and exam regulations that govern lending • Identify the primary information reporting laws, questions, and regulations • Explain the American Bankers Association operations laws and CRCM regulations • Describe the laws and exam regulations that cover safety and soundness • Discuss the laws and test regulations governing social responsibility What’s the CRCM passing score and duration? The duration of this exam is 240 minutes (200 questions) and the minimum passing score is 75%.
Views: 293 Jeppe Engelbert
Disciplinary & Regulatory Proceedings  9th edition
BOOK REVIEW DISCIPLINARY AND REGULATORY PROCEEDINGS Ninth Edition By Gregory Treverton-Jones QC, Alison Foster QC, Saima Hanif, and 39 Essex Chambers ISBN: 978 1 78473 384 1 LexisNexis www.lexisnexis.co.uk THE LAW RELATING TO PROFESSIONAL CONDUCT: THE DEFINITIVE TEXT – OUT NOW IN A NEW NINTH EDITION An appreciation by Elizabeth Robson Taylor of Richmond Green Chambers and Phillip Taylor MBE, Head of Chambers and Reviews Editor, “The Barrister” The law relating to the regulation of professionals forms the subject matter of this book, which provides a detailed and carefully researched explanation of the regulatory framework which governs the conduct of professional activities. Now in its ninth edition and published by LexisNexis, this distinguished work of reference refers to what the editors call the ‘myriad of rules and regulations’ which have evolved by political will in response to the perceived and obvious need to ‘maintain high standards among those delivering professional services’. The result is an ever-increasing body of case law and of decisions in this area as the jurisprudence which pertains to it continues to evolve. Particularly noteworthy is the range of professional services – and related activities covered. Just about every category of human endeavour you might think of is either mentioned, or examined in depth, from greyhound racing to, yes, legal services. It is worth reading through the almost minutely detailed table of contents to get an idea of the scope of the book which is divided logically over seventeen chapters, into four parts. Part 1 deals with the powers of regulators, the nature of professional misconduct and the civil liability of regulatory bodies. Part 2 covers the disciplinary process, from the investigation though to the hearing itself, the tribunal’s decision and appeals and reviews. Part 3 examines specific regulatory regimes, including financial services, legal services, healthcare and numerous other professions, from accountants and architects to such bodies as the Rugby Football Union. Part 4 covers data protection and freedom of information. Jurisprudential issues ranging from personal morality to public policy continually emerge throughout, making this book even more interesting. For barristers and solicitors, the sections on financial services and legal services will prove the most interesting of the lot. Notable decisions on financial services, say the editors, are given special consideration. Also discussed is the conflicting case law in the sphere of solicitors’ regulation. A whiff of conflict also emerges under the category of reserved legal activities defined under the system of regulation created by the Legal Services Act 2007. Curiously, any activities not thus defined are not subject to regulation, the result of which is that ‘it is open to any member of the public to provide legal advice for reward,’ provided that the person providing such ‘advice’ (such as it is) is not passing himself, or herself off as a qualified lawyer. To say that all this is a source of resentment -- and a sore point indeed -- with hordes of qualified barristers and solicitors is probably an understatement. One can only suggest that the public interest would be better served if there was a change in the law in matters such as this. But as the editors remind us in the Preface, ‘limited progress has been made’ (despite government commitments) in simplifying the current regulatory framework, which they describe as ‘often byzantine’. Considering the sheer complexity of the regulations governing the conduct of professionals, it is fortunate that this long-established legal text is designed for ease of use. It’s not surprising that it has become known as one of the most useful tools available to practitioners (and even non-practitioners) dealing with ‘disciplinary and regulatory proceedings’. The editors and contributors have endeavoured to state the law as at 31st August 2017.
Views: 47 Phillip Taylor
Introduction This is an Act intended to provide for the payment of bonus to persons employed in certain establishments on the basis of profits or on the basi s of production or productivity and for matters connected therewith. It came into force from September 25, 1965. The P ayment of B onus A ct , 1965 has undergone several amendments. This A ct extends to the whole of India The Act is designed to: (i) impose a statutory obligation on an employer of every establishment cover e d by t he A ct to pay bonus to employe e s in the establishment ; (ii) lay down principl e and formula for calculation of bonus ; (iii) provide for payment of minimum and maximum bonus and linking the payment of bonus with the scheme of set - on and set - off ; and (iv ) provide machinery for e nforcement of liability for payment of bonus. 3.2 Applicability of the Act Unless it is provided otherwise in th is Act, it shall apply to: ( a ) every factory ; and ( b ) every other establishment in which 20 or more persons are employed on any day during an accounting year . © The Institute of Chartered Accountants of India 3. 2 Business Laws, Ethics and Communication (c) the a ppropriate Government may also apply the provisions of this Act with effect from such ac counting year as may be notified in the official Gazette , to any establishment or class of establishments [including an establish ment as defined by Section 2( m ) ( ii ) of the Factories Act, 194 8 ] employing persons less than 20 but not less than 10 in number [Proviso to Section 1(3)]. (d) The provision of this Act shall also apply to certain public sector establishments [Section 20(1)]. An establishment in which 20 or more persons are employed on any day during an accounting year, must continue to be governed by this Act, inspite of the fact that the number of persons em ployed therein falls below 20 [Section 1 (5)]. A part - time employee is also an employee for the purpose of calculating the number of employees i.e., 20 or more under Section 1(3)(b ).[ Automobile Karamchari Sangh Vs. Industrial Tribunal, (1976) 38 FLR 268(All)] 3. 3 Act not to apply to certain classes of Employees (Section 32) The following are the categories of employees who are excluded from the operation of the Act: ( i ) Employees employed by the Life Insurance Cor poration of India ; ( ii ) Seamen as defined under Section 3(42) of the Merchant Shipping Act, 1958 ; ( iii ) Employees registered or listed under any scheme made under the Dock Workers (Regulation of Employment) Act, 1948 and employed by registered or listed employers ; ( iv ) Employees employed by an establishment engaged in any industry carried on by or under the authority of any department of the Central Government or a State Government or a local authority ; ( v ) Employees employed by - (a ) the Indian R ed Cross Socie ty or any other institution of a like nature (including its branches); (b) Universities and other educational Institutions; (c) Institutions (including hospitals, chambers of commerce and social welfare institutions) established not for p urposes of profit ; ( vi ) Employees employed by the Reserve Bank of India ; ( vii ) Employees employed by the financial and other institutions such as; ( a ) the Industrial Finance Corporation of India; ( b ) any F inancial Corporation established under Section 3 , or any J oint F inancial C orporation established under Section 3A , of the State Financial Corporations Act, 1951; ( c ) the Deposit Insurance Corporation; ( d ) the National Bank for Agriculture and Rural Development ; © The Institute of Chartered Accountants of India The Payment of Bonus Act, 1965 3. 3 ( e ) the Unit Trust of India; ( f ) the Industrial Development Bank of India; ( g ) the Small Industries Development Bank of India established under S ection 3 of the Small Industries Development Bank of India Act,1989; (h) the National Housing Bank ; (i) any other f inancial i nstitution (other than a banking company) being an establishment in public sector, which the Central Government may, by notifica tion in the Official Gazette , specify; while so specifying the Central Government shall have regard to its capital structure, its objectives and the nature of its activities and the nature and extent of financial assistance or any concession given to it by the Government and any other relevant factor ; ( viii ) Employees employed by inland water transport establishment operating on routes passing through any other country . 3.4 Application of the A ct to establishments in P ublic S ector in certain cases [S ec tion 20 ] In following two conditions, th is Act will be appli e d on the public sector establishments(PSEs) - (i) If in any accounting year an establishment in public sector sells any goods produced or manufactured by it or renders any services ,in competition with an establishment in p rivate sector , and (ii) T he income from such sale or ser
Views: 2931 vivek koundinya
The Securities Exchange Act of 1934
http://thebusinessprofessor.com/securities-exchange-act-of-1934/ The Securities Exchange Act of 1934
SmartVault Part 1 of 6: Breach of Privacy Laws
Privacy, Security, and Compliance. What you need to know when storing and sharing documents in the cloud. Eric Pulaski, founder and CEO SmartVault, reviews the updated regulations governing the accounting and finance space, specific to the sharing of documents containing sensitive data. This session was presented in it's entirety at The Sleeter Group's 2010 Accounting Solutions Conference.
Views: 145 SmartVault
Employee Benefits Administration Through Co-Employment: ADP TotalSource
http://bit.ly/16vTpDn ADP TotalSource Human Resource Management Solutions: Insider View on Benefits Administration ADP TotalSource co-employment model provides its clients with access to Fortune 500-caliber benefits, a top-flight 401(k) Retirement Savings Plan, full plan administration and other employee benefits. ADP TotalSource co-employment model works year-round to monitor the changes in federal and state regulations that govern employee benefit plans to assist you in remaining compliant with current laws. We also look ahead to laws and regulations that are scheduled to apply in the future to help you forecast what changes may lie ahead. Health and Welfare Benefits -Major medical coverage -Consumer driven health plans, including HSAs and high deductible health plans (HDHPs) -Term life and disability coverage -Dental and vision coverage -Flexible Spending Accounts -COBRA/HIPAA administration -Voluntary Benefits -Employee Assistance Program (EAP) -Personal and Business Discounts -Self-service enrollment tools and toll-free service 401(k) Retirement Plan -A broad range of investment choices -Retirement target and asset allocation choices and self-directed brokerage options available -Simplified IRS filing -Plan administrative and compliance services -Plan descriptions, reports and quarterly statements for employees -Online self-service account management, investment planning tools and toll-free assistance
Views: 4460 ADP
Secured Transactions - Lesson 2
In this video, 20.01 – Secured Transactions – Lesson 2, Roger Philipp, CPA, CGMA, continues from Lesson 1, describing types of assets that can become collateral establishing security interest in a loan. There are three ways for a creditor to protect their interest in money loaned to a debtor: by obtaining a security interest called collateral, by obtaining a guarantor through suretyship, or by forcing the debtor into bankruptcy and hoping to get paid as either a perfected secured creditor or a general unsecured creditor. Secured transactions involving tangible and personal property, as governed by Article 9 of the Universal Commercial Code, are the topic of this lesson. In addition to inventory, equipment, and consumer goods, chattel paper (or writings that evidence both a monetary obligation and a security interest in specific goods or equipment) can serve as collateral for a loan. The creditor legally takes the asset as collateral on the loan, and will physically take possession of the asset if the debtor defaults on the loan. Furthermore, in obtaining a security interest, a creditor is protecting themselves from DOTS – the debtor, other creditors, a trustee in bankruptcy, and any subsequent purchaser from the debtor without knowledge of perfection. For the creditor to protect themselves from the debtor, they must only attach. To protect themselves from third parties, the creditor must attach and perfect the security interest. Roger concludes the video by going on to define and describe PMSIs, or Purchase Money Security Interests. Connect with us: Website: https://www.rogercpareview.com Blog: https://www.rogercpareview.com/blog Facebook: https://www.facebook.com/RogerCPAReview Twitter: https://twitter.com/rogercpareview LinkedIn: https://www.linkedin.com/company/roger-cpa-review Are you accounting faculty looking for FREE CPA Exam resources in the classroom? Visit our Professor Resource Center: https://www.rogercpareview.com/professor-resource-center/ Video Transcript Sneak Peek: A couple of other items here. Chattel paper, it's writings that evidence both a monetary obligation which says buy equipment on credit, the loan agreement then becomes the collateral for another loan by the previous creditor, and a security interest in specific goods. It could be intangibles like in Account Receivable, any right to payment for goods or services, or a negotiable instrument, warehouse receipts, bill of ladings, so it could be a tangible collateral, it could be an intangible collateral, but the key point here is as follows: I loan you money, or I give you credit to acquire this asset. What happens is we then take the asset as collateral for the loan. For example, I go to the store. This is Sears, this is RP, I go to Sears and I go, "Hey, I like that TV, how much is it?" They go $3,000, "Wow, I love this new "147 inch TV," right, they just keep getting bigger and bigger, so I go in and I say, "Okay, let me go ahead and get that," so I give you my credit card for example. And I give you my credit card so I can get the TV. I give you my credit card, you run it through, and basically what you're doing is you're giving me the credit to buy the asset. And let's say that's a TV, what is the asset to me, the TV, it is consumer goods. You then don't physically, but legally you take the TV as collateral for the loan. Which means that if I default and I stop paying, you're gonna come to my house and take back my TV. My kids ain't gonna like you, but you're gonna take back my TV. Same thing with equipment, you loan me money, I buy a piece of equipment, legally you take that piece of equipment, and if I don't pay, you'll legally come in and take that piece of equipment. So that is the concept that we're dealing with. Now in order to do this, who were you trying to protect yourself, who was the creditor trying to protect themselves from? They're trying to protect themselves From DOTS, D-O-T-S. They're trying to protect themselves from the debtor, from other creditors, from a trustee in bankruptcy, B circle means bankruptcy for the next few sections, or finally, a subsequent purchaser from debtor, all right? Let me show you this example. All right, so they want to protect themselves from the debtor which means that you gave me the money or the credit to get the asset, you want to protect yourselves, if I don't pay you, you want to take it back. From other creditors, you loan me money to buy the TV, I no longer have the TV, but I have other assets or I have other creditors, well let's back up.
Views: 12592 Roger CPA Review
01 08 15 Tangible Property Regulations
Description - The IRS has issued comprehensive repair regulations regarding the deduction and capitalization of expenditures related to tangible property. The seminar explores how the implementation of these new rules affect businesses and may provide tax savings.
Views: 1234 IsdanerAccounting
Panama Papers: How do offshore shell companies work? - TomoNews
PANAMA CITY — An anonymous person from a Panamanian law firm, Mossack Fonseca, has leaked millions of documents describing how some of the world's richest hide money in offshore havens. Although the spotlight is currently on Panama, tax havens like Panama exist all over the world. People use them to circumvent regulations that protect transparency, as well as to avoid paying taxes in their home countries. Shell companies are often established in cities and countries that have lax rules governing transparency and financial disclosure, or more lenient criminal laws. Using tax havens isn't always about paying less taxes. Wealth isn't necessarily kept within tax haven countries. Often such places only serve as addresses for shell companies, which exist solely on paper, and are created for as little as US$1,000, reported Vice in a 2014 article. On paper, these shell companies act as the intermediaries that own the wealth, whether that asset is a painting or a Swiss bank account. Because of the complex organizational structure of these shell companies, it's very difficult to figure out who a company actually belongs to. Setting up a shell company is not illegal and its existence is not always for a nefarious reason. A shell company may be established as a way to for one to save up funds to open a business. It may also act as a front for a project that a well-known company wants to keep from the public's eye until it's ready. According to Vox, Apple for example, may have created a shell company called SixtyEight Research as a front for a car project. However, these shells are often used as tax or legal loopholes, as setting up a shell company doesn't require much identification, which allows their ultimate owners to evade scrutiny. UC Berkeley economics professor Gabriel Zucman estimates that there is least US$7.6 trillion kept in offshore tax havens. However, due to the nature of tax havens, it's difficult to know for sure what the true amount is. ----------------------------------------­--------------------- Welcome to TomoNews, where we animate the most entertaining news on the internets. Come here for an animated look at viral headlines, US news, celebrity gossip, salacious scandals, dumb criminals and much more! Subscribe now for daily news animations that will knock your socks off. Visit our official website for all the latest, uncensored videos: http://us.tomonews.net Check out our Android app: http://bit.ly/1rddhCj Check out our iOS app: http://bit.ly/1gO3z1f Get top stories delivered to your inbox everyday: http://bit.ly/tomo-newsletter Stay connected with us here: Facebook http://www.facebook.com/TomoNewsUS Twitter @tomonewsus http://www.twitter.com/TomoNewsUS Google+ http://plus.google.com/+TomoNewsUS/ Instagram @tomonewsus http://instagram.com/tomonewsus -~-~~-~~~-~~-~- Please watch: "Crying dog breaks the internet’s heart — but this sad dog story has a happy ending" https://www.youtube.com/watch?v=4prKTN9bYQc -~-~~-~~~-~~-~-
Views: 25195 TomoNews US
Taxable interest income cpa exam regulation
Income tax course, cpa material, free cpa material, regulation exam, cpa exam,Constructive receipt, original issue discount, series E, Series EE, fruit and tree metaphor, assignment of income, interest income, dividend income, taxable dividend income, taxable interest income
Securities Act of 1933
United States Congress enacted the Securities Act of 1933 (the 1933 Act, the Securities Act, the Truth in Securities Act, the Federal Securities Act, or the '33 Act, Title I of Pub. L. 73-22, 48 Stat. 74, enacted May 27, 1933, codified at 15 U.S.C. § 77a et seq.), in the aftermath of the stock market crash of 1929 and during the ensuing Great Depression. Legislated pursuant to the interstate commerce clause of the Constitution, it requires that any offer or sale of securities using the means and instrumentalities of interstate commerce be registered with the SEC pursuant to the 1933 Act, unless an exemption from registration exists under the law. "Means and instrumentalities of interstate commerce" is extremely broad, and it is virtually impossible to avoid the operation of this statute by attempting to offer or sell a security without using an "instrumentality" of interstate commerce. Any use of a telephone, for example, or the mails, would probably be enough to subject the transaction to the statute. The 1933 Act was the first major federal legislation to regulate the offer and sale of securities. Prior to the Act, regulation of securities was chiefly governed by state laws, commonly referred to as blue sky laws. When Congress enacted the 1933 Act, it left existing state securities laws ("blue sky laws") in place. The '33 Act is based upon a philosophy of disclosure, meaning that the goal of the law is to require issuers to fully disclose all material information that a reasonable shareholder would require in order to make up his or her mind about the potential investment. This is very different from the philosophy of the blue sky laws, which generally impose so-called "merit reviews." Blue sky laws often impose very specific, qualitative requirements on offerings, and if a company does not meet the requirements in that state then it simply will not be allowed to do a registered offering there, no matter how fully its faults are disclosed in the prospectus. Recently, however, NSMIA added a new Section 18 to the '33 Act which preempts blue sky law merit review of certain kinds of offerings. This video is targeted to blind users. Attribution: Article text available under CC-BY-SA Creative Commons image source in video
Views: 10549 Audiopedia
Financial Reporting - Academy Schools Guide by Streets Chartered Accountants
In this video we focus on financial reporting systems for school academies, looking at the opportunities and the challenges as well as recommending software systems and an overview of the benefits these systems offer. Streets has been assisting schools in the financial procedures, management and reporting relating to the creation and management of Academy status. We now act for a broad range of academies and federated academies and are currently working with a number of school heads and governing bodies on their conversion to Academy status. We recognise that the process of converting to and running an academy presents a number of challenges for shool heads, governors and business managers, we have therefore developed our specialist website www.accountants4academies.co.uk. There you will find a host of free resources, guides and advice on schools converting to academy status as well as practical hints and tips around the accounting and financial matters.
Views: 588 streetsacc1
U.S. - China Economic Law Conference Part 1
Wayne State University Law School, University of Michigan Law School and the Center for Chinese Studies at University of Michigan present the U.S.-China Economic Law Conference, a gathering of academics, officials and practitioners expert in law, regulation, policy and political economic factors governing the critical U.S.-People's Republic of China economic relationship. http://law.wayne.edu
Alice Woolley - The lawyer as advisor: advocate, judge or... friend?
Webcast sponsored by the Irving K. Barber Learning Centre and hosted by the UBC Faculty of Law. When lawyers advise clients they help the law to accomplish both its function as a system of social settlement, and the respect for the governed reflected in its processes and structure -- i.e. the rule of law. A lawyer can only do so, however, if his/her advice provides an objectively reasonable assessment of the law, while also facilitating the accomplishment of the client's goals and objectives. The lawyer as advisor is neither an advocate for the client's goals, nor an adjudicator of the legality of those goals. Rather, the lawyer's advising role has an irreducible duality, requiring good faith respect for both the law and the client -- not unlike the attitude taken by a friend when offering advice.Unfortunately, the law governing Canadian lawyers does not provide sufficient guidance to lawyers as to their obligations when advising clients. About the speaker: Alice Woolley is a Professor at the Faculty of Law, University of Calgary. Prior to joining the Faculty in 2004 Professor Woolley practiced law in Calgary, working in the areas of utility regulation and civil litigation. As an academic, she specializes in legal ethics and professional regulation, with a particular interest in the intersection between professional regulation, moral philosophy and moral psychology. Professor Woolley is the author of Understanding Lawyers' Ethics in Canada and co-editor and co-author of Lawyers' Ethics and Professional Regulation (2d ed.). She has published articles on topics such as the good character requirement for law society admission, the independence of the bar, civility, legal ethics teaching and the normative conception of the lawyer's role. Professor Woolley has her LLM from Yale Law School and her BA and LLB from the University of Toronto, where she graduated with the gold medal. In 1995-1996 she was a law clerk to then Chief Justice of Canada, the Rt. Hon. Antonio Lamer.
Importance of timing and accounting methods; repair regulations
Scott Vance and James Atkinson, KPMG LLP - March 8, 2013 Principals Scott Vance and James Atkinson of KPMG LLP's Washington National Tax practice talk about the timing and accounting methods as they relate to the repair regulations.
Views: 419 KPMG US
SA 240 | Standards On Auditing | Auditor's Responsibilities Relating To Fraud In An Audit | Part 1
Advanced Auditing and Professional Ethics: Chartered Accountancy; SA 240 | Standards On Auditing | Auditor's Responsibilities Relating To Fraud In An Audit (Of Financial Statements) | Part 1; Topic Covered: *SA 240 [ Auditor's Responsibilities Relating To Fraud In An Audit Of Financial Statements ] Part 1; 1. Introduction (What it is all about) : 00:03:14 - 00:09:49 2. Characteristics of Fraud : 00:09:50 - 00:14:46 - Misstatements in Financial Statements - Fraudulent Financial Reporting - Higher Detection Risk Management - Management Fraud 4. Questions asked in CA Final May 2012 : 00:14:47 - 00:24:46 a. Ways to Commit Fraudulent Financial Statement - - Recording of Fictitious journal entries - Adjusting Assumptions - Omitting , Advancing or Delaying - Not Disclosing - Structured to Misrepresent - Altering b. Misappropriation of Assets - Embezzling receipts - Stealing - Causing an Entity to pay for Goods and Services - Using an Entity's Asset for Personal Use 5. Auditor's and Management Responsibility : 00:24:50 - 00:29:56 - Primary Responsibility - Auditor's Responsibility -Factors an Auditor's ability to detect fraud depends upon: * Skillfulness of Perpetrator * Frequency and Extent of Manipulation * Seniority of Individuals amounts manipulated * Seniority of Individuals involved in Fraud 6. Professional Skepticism 00:30:08 - 00:35:00 8. Auditor's Duties for Prevention and Detection : [ CA Final November, 2009 ] : 00:35:03 - 00:36:34 Video by Edupedia World (www.edupediaworld.com), Free Online Education; Download our App : https://goo.gl/1b6LBg Click here https://www.youtube.com/playlist?list=PLJumA3phskPG8HPVY4PNbHHjBMxGLkWFl for more videos on Advanced Auditing and Professional Ethics; All Rights Reserved.
Views: 5070 Edupedia World
Basics of FOREX Part - 1 | For Bank Promotions and Bank Jobs
This video by Vinay Agarwal in Hindi is on Basics of FOREX . It is the first video of the series on Foreign Exchange Business. Foreign exchange business in India is governed by Foreign Exchange Management Act 1999, popularly known as FEMA 1999. The Reserve Bank of India administers FEMA and is the regulator for movement of Foreign Exchange . RBI authorises entities to conduct Foreign Exchange Business . These entities are called Authorised Persons . RBI issues directives pertaining to foreign exchange business under AP DIR Series. The Authorised Persons that are authorised to do all types of Forex transactions are called Authorised Dealer category I , in short AD I . These are banks . The association of foreign exchange dealers namely Foreign Exchange Dealers Association of India is a non profit company under Companies Act 1956 . FEDAI issues important guidelines to conduct forex business . The movement of foreign exchange is monitored by RBI while the movement of goods in international trade is monitored by the Customs department . The Customs department functions under Ministry of Finance . The Directorate General of Foriegn Trade , under Ministry of Commerce issues Foreign Trade Policy, FTP, every five years . It also issues importer exporter code (IEC) which is a prerequisite to import or export . The international body of customs, World Customs Organisation , have formulated a Harmonised System of codes for all types of merchandise . India has adopted these codes as Indian Trade Clarification for Harmonised System of codes ITC (HS).
Views: 14616 Vinay Agarwal
The Solicitor's Handbook 2009 by Andrew Hopper QC and Gregory Treverton-Jones QC
MAINTAINING THE HIGHEST STANDARDS WITH ALL THE NECESSARY FORMAL DETAILS An appreciation by Phillip Taylor MBE and Elizabeth Taylor of Richmond Green Chambers Theres no more authoritative guide to the rules and regulations governing solicitors in England and Wales than the second edition of the Solicitors Handbook for 2009 published by their governing body, The Law Society, now in 19 chapters and 25 appendices. If you are a solicitor, The Solicitors Handbook 2009 should certainly now be a permanent fixture on your shelf or desk, placed conveniently at your right hand especially in view of the volume of regulation now faced by solicitors. For last years edition we described it as a handy statement of the current rules without going online. We remain in an age of handbooks as the legal profession continues to be regulation mad. However, this particular edition is much needed because it draws together all of the most important rules and regulations that affect solicitors in one volume. The 19 chapters (one extra from last year) are conveniently split into four areas: the overview; the rules; fraud and money laundering; and the regulatory and disciplinary system in practice. The heavy formal detail is found in the, now 25, appendices, although its fair to say that the book needs to be used a bit first in order to familiarize yourself where things are. The authors, a solicitor advocate and barrister respectively, are both QCs and specialists in the field of professional regulation and discipline. They have updated the second edition to take account of all recent developments in the regulatory landscape. Expert commentary is provided on the practical realities of the regulatory and disciplinary environment in which you as a solicitor will operate, backed by illuminating discussion of the relevant decided cases. As pointed out in the preface to this edition, there are two major changes effected by the Legal Services Act of 2007 that are not yet in place, namely alternative business structures (true external ownership of law firms) and the complaints and redress system to be established by the ombudsmen (sic) scheme of the Office for Legal Complaints, which will replace the current Legal Complaints Service. Nonetheless, relevant to the 2009 edition of the Handbook is the fact that the Legal Services Act 2007 is now in force even if, in the words of the authors, in some respects the practical effects [of changes engendered by the new law] have not yet been tested. The Handbook contains useful and detailed supporting materials including the text of the latest versions of : The Solicitors Code of Conduct 2007) and the Solicitors Accounts Rule 1998, together with the Accountants Report Form revised in May 2009. Youll also find: •SRA Recognised Bodies Regulations 2009 (31 March 2009) •Solicitors Financial Services (Scope) Rules 2001(revised 31 March 2009) •SRA Warning Cards (May 2009) •Law Societys Anti-Money Laundering Practice Note •Legal Services Act 2007 (extracts) So, in all, this is an authoritative publication designed to assist you in maintaining professional standards and identifying and dealing with regulatory and disciplinary issues before they escalate into the terrifying realms of serious and costly error for your practice Updated with the practitioners perspective always in mind, it gives expert commentary on the practical reality of the regulatory and disciplinary environment in which solicitors operate with the new provisions. And it discusses all of the relevant decided cases in the field and will also be of us to barristers who conduct public access work. Like the continuing confidence of the Master of the Rolls in his Foreword which is repeated for this edition, Hopper & Treverton-Jones remain successful in their aim of helping to avoid innocent mistakes which can lead to serious consequences. Although, as Sir Anthony said last year, the internet provides information which is fully up to date at any given moment, he recognises that this handbook gives basic principles which can be readily consulted without going online. It still does, and it maintains the highest standards of the formal detail it gives practising solicitors with the new conduct regime. ISBN: 978-1-85328-770-3 YouTube: http://www.youtube.com/watch?v=wZA9pQqca30 THE SOLICITORS HANDBOOK 2009 Second edition By Andrew Hopper QC and Gregory Traveston-Jones QC THE LAW SOCIETY www.lawsociety.org.uk
Views: 1151 goodbyee007
Public Utility Holding Company Act 0f 1935
https://www.sec.gov/about/laws/puhca35.pdf requirement of this Act, or of any rule, regulation, or order there- under, with respect to the same subject matter, unless the Securi- ties and Exchange Commission has exempted such person from such requirement of the Public Utility Holding Company Act of 1935, in which case the requirements of this Act shall apply to such person. Attention office of Jay Clayton dba Commissioner for the Securities and Exchange Commission one just sent you a writ govern yourselves according settle and discharge all purported debt/taxes created by Emmanuel DaRosa dba President Roman Curia member for Jamaica Public Service corporation using ones Nom Degurre transmiting utility strawman trust estate account for the name ANGELINA DALPHETTE MULLINGS settle all monthly prior and present and future debts just now and return all fiat funds served from ones accounts to both Hydro One in Canada Canaanite land and here thank you by: Noble Honorable Ang El Inah D Al Phette El all rights reserved for those who wish to support us you can email us at [email protected]
Views: 26 Nobel El