The Administrative Procedure Act imposes controls on agencies by requiring basic fairness in areas not regulated by the enabling legislation. This method of reining in powerful agencies is a form of

"Actual cash value" means "historical cost less depreciation."

Indicate whether the statement is true or false

Who provides assurance to external users about the reliability of a company's financial statements?

A) Certified Management Accountants and Certified Public Accountants B) Chartered Management Accountants and Certified Management Accountants C) Certified Public Accountants and Chartered Management Accountants D) Certified Public Accountants and Chartered Accountants