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Article: To apostrophe or not to apostrophe.(News & Trends)(Brief Article)
- Article from:
- California CPA
- Article date:
- May 1, 2004
CopyrightCOPYRIGHT 2004 California Society of Certified Public Accountants. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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When is an apostrophe appropriate with the abbreviation CPA? Only when the abbreviation is used as a possessive noun. Here's the scoop:
* CPA (the abbreviation of certified public accountant) can be either a noun (the CPA) or an adjective (the CPA candidate).
* CPAs (no apostrophe) is the plural form of the noun abbreviation, as in Smith and Jones CPAs (not Smith and Jones CPA's)
* CPA's (apostrophe before the s) is the singular possessive form of the noun abbreviation (It's the CPA's doughnut.).
* CPAs' (an apostrophe after the s) is ...