CCEP Glossary | 189 Questions and Answers(A+ Solution guide)

ccounting and Auditing Enforcement Releases (AAER) - Financial reporting related enforcement actions concerning civil lawsuits brought by the Commission in federal court and notices and orders concerning the institution and/or settlement of administrative proceedings. Accredited Investors - Term used by the SEC under Regulation D to refer to investors who are financially sophisticated and have a reduced need for the protection provided by certain government filings. American Institute of Certified Public Accountants - Member association representing the accounting profession - sets ethical standards, auditing standards, and develops the CPA exam. American Payroll Association - Professional association for individuals responsible for processing company payrolls American Recovery and Reinvestment Act of 2009 (ARRA) - Commonly referred to as the Stimulus or Recovery Act: An economic stimulus package with the goals of creating new jobs and saving existing ones, spurring economic activity and investment in long-term growth, and to foster unprecedented levels of accountability and transparency in government spending Americans with Disabilities Act (ADA) - Prohibits discrimination against people with disabilities in employment, transportation, public accommodation, communications, and governmental activities. Annual Report - Comprehensive report on a company's activities throughout the preceding year. Anti Boycott laws - Laws that encourage or require US firms not to participate in foreign boycotts that the US does not sanction. Anti-Money Laundering (AMI) - A set of procedures, laws or regulations designed to stop the practice of generating income through illegal actions.Anti-Kickback Law - Prohibits the solicitation, receiving, offering, or paying of any remuneration directly or indirectly in cash or in kind in exchange. Antitrust - Of or relating to legislation preventing or controlling trusts or other monopolies, with the intention of promoting competition in business. Arbitration - The submission of a dispute to an unbiased third person designated by the parties to the controversy, who agree in advance to comply with the award—a decision to be issued after a hearing at which both parties have an opportunity to be heard.