Sentences with phrase «of public accounting licensees»

In regards to licensing in the accounting professions, as of December 19, 2011, the number of public accounting licensees that are active and qualified to practice is 4713 for ICAO, 16 for CGAO, and 0 for CMAO.

Not exact matches

Real Property Taxation: Real estate licensees must have a basic understanding of this concept, yet it completely escapes the average politician charged with administering that tax, using the funds from that tax or even being able to account for that tax if grilled under sworn public testimony.

The fund provides protection if a member of the public suffers a compensable loss when money entrusted to a real estate licensee or an unlicensed individual at a brokerage is misappropriated, obtained by fraud, or intentionally not paid over or accounted for.

(3) Money received by the real estate council on account of a discipline penalty under section 43 (2)(i) or, subject to the regulations, an additional penalty under section 43 (2)(j) may be expended by the real estate council only for the purpose of educating the public, and licensees and other participants in the real estate industry in British Columbia, about

287 DOS 98 Matter of DOS v. Uqdah Realty & Management Corp. — deposits; jurisdiction; fraudulent practices; failure to pay judgment; vicarious liability; notary public; disclosure of agency relationship; broker violated 19 NYCRR 175.1 when he deposited escrow funds into his operating account; broker committed conversion when his operating account fell below deposit amount; broker engaged in fraudulent practices when he illegally retained buyer's trust funds and attempted to qualify prospective buyer for mortgage by falsely stating their employment; broker failed to disclose his agency relationship to his client; failure to pay judgment; corporate real estate broker vicariously liable and charged with actual knowledge of violation of law because of representative broker's cognizant misconduct as corporate officer; broker is not required to deposit a refundable commission in an escrow account unless contractually demanded; corporate broker and representative broker's license revoked; restitution of deposit of $ 12,000 plus interest; notary public commission revoked based on misconduct as a real estate licensee