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sole practitioner

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

A certified public accountant (CPA) who practices accounting in his or her own firm without another CPA as a partner or shareholder.

Dictionary

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  • Debits and Credits
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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

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