public company
A corporation that offers ownership shares of the company for sale to public and private investors. Certain public companies are required to register with the Securities and Exchange Commission (SEC) and comply with stringent reporting requirements. laws governing the conduct of public companies are intended to provide stockholders with accurate information on the financial condition of the company and are spelled out in the Securities Act of 1933, its subsequent revisions, and the Sarbanes-Oxley Act of 2002.
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closely held company
public accounting firm
Certified Public Accountant (CPA)
privately held company
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