Accountants that have a certificate in public accounting (cpa): a. must pass a national examination and be licensed by the state in which they practice. b. are the only accountants permitted to serve as external auditors. c. may be held responsible to provide assurance concerning the reliability of a firm's financial statements. d. all of these statements are true.

Match the terms with their correct definition. terms: 1. accounts receivable 2. other receivables 3 debtor 4. notes receivable 5. maturity date 6. creditor definitions: a. the party to a credit transaction who takes on an obligation/payable. b. the party who receives a receivable and will collect cash in the future. c. a written promise to pay a specified amount of money at a particular future date. d. the date when the note receivable is due. e. a miscellaneous category that includes any other type of receivable where there is a right to receive cash in the future. f. the right to receive cash in the future from customers for goods sold or for services performed.