g The process of a CPA obtaining a certificate and license in a state other than the state in which the CPA's certificate was originally obtained is referred to a

Substantial equivalency.

Explanation:

An unmodified opinion on financial statements can be defined as an opinion issued by an auditor stating that there are no material misstatements and this simply implies that the, the financial statement represents a true and fair perspective.

Hence, when an investor seeking to recover stock market losses from a certified public accountant (CPA) firm, he or she must establish that the audited financial statements contain a false statement or omission of material fact in accordance with the public company accounting oversight board (PCAOB).

The process of a certified public accountant (CPA) obtaining a certificate and license in a state other than the state in which the CPA's certificate was originally obtained is referred to as substantial equivalency. Thus, this make it possible for certified public accountant (CPA) to practice in a state other than where he or she was issued the license.

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