ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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PREDECESSOR AUDITOR Definition
PREDECESSOR AUDITOR is the auditor of a client for a prior year who no longer audits that client.
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ARTICLES OF INCORPORATION is the primary legal document of a corporation; they serve as a corporations constitution. The articles are filed with the state government to begin corporate existence. The articles contain basic information on the corporation as required by state law.
COA, in accounting, means Chart Of Accounts or Cost of Acquisition.