@prefix n9j: <http://data.loterre.fr/ark:/67375/N9J> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .

n9j:-R1R8P9M0-X
  skos:prefLabel "accounting ethics"@en ;
  a skos:Concept ;
  skos:narrower n9j:-VZ86F4MP-D .

n9j:-concepts
  a isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member n9j:-VZ86F4MP-D .

n9j:-VZ86F4MP-D
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/certified_public_accountants> ;
  skos:definition "A certified public accountant (CPA) is an individual who has been certified by a state examining board as having passed the Uniform CPA Examination and met that state's additional requirements with respect to education and work experience. Most states also require that licensed CPAs obtain a specified number of hours of continuing professional education every 3 years to maintain the license to practice as a CPA. [Source: Encyclopedia of Business Ethics and Society; Certified Public Accountants]"@en ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:broader n9j:-R1R8P9M0-X ;
  skos:prefLabel "certified public accountants"@en .

n9j: a skos:ConceptScheme .