To apostrophe or not to apostrophe.

• Position: News & Trends - Brief Article

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 the plural possessive form of the noun abbreviation (Smith and Jones CPAs' office crumbled during the earthquake.).

The following...