The NSPFÂ® Certified Pool/Spa OperatorÂ® (CPOÂ®) Certification program, the world's leading verifiable pool and spa training credential, is available as a blended training program. The CPOÂ® Certification program is also eligible for IACET Continuing Education Units (CEUs).
To help ensure that Government Auditing Standards (the âYellow Bookâ) continues to meet the needs of the audit community and the public it serves, the Comptroller General of the United States appointed the Advisory Council on Government Auditing Standards to review the standards and recommend necessary changes.
Closing of books simply implies that the Accounts book is closed, Trail balance is prepared, Statement of Income & expenses and Balance sheet is prepared to ascertain the Financial position and performance. Once the books are closed, One is not permitted to pass entries further.