Saved Select the necessary words from the list of possibilities to complete the following statements. Statements Answer 1. The AICPA requires members in public practice to obtain 120 hours of every three years. 2. The regulates all accounting firms that audit public companies. 3. The professional staff of a typical public accounting firm includes partners, managers, senior auditors and 4. The is a governmental organization that regulates the sale of securities. 5. The two most essential qualities for a CPA to perform the attest function properly are professional competence and