1 The examination questions contained in your AICPA self-study course manual. 2  The course code number found on the first page of the examination.  The unique serial number printed on page 1 of your Self-Study Examination Answer SheetBrowser versions 4.0 or above.
Definition of tidal. 1a : of, relating to, caused by, or having tides tidal cycles tidal erosionb : periodically rising and falling or flowing and ebbing tidal waters. 2 : dependent (as to the time of arrival or departure) upon the state of the tide a tidal steamer.
Tidal energy harnesses the natural ebb and flow of the tides to produce power. Tides are created by the gravitational pull of the moon and sun, combined with the rotation of the earth. Tidal energy can be harnessed both in the sea, and in tidal rivers and estuaries.On some shorelines, water levels can vary up to 12 metres. It is this drastic change in water level that makes the first type of tidal energy â tidal barrages â possible.Tides can occur once or twice a day depending on location.idal energy can be harnessed both in the sea, and in tidal rivers and estuaries. On some shorelines, water levels can vary up to 12 metres. It is this drastic change in water level that makes the first type of tidal energy â tidal barrages â possible. Tides can occur once or twice a day depending on location.