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 marshes are normally categorized into two distinct zones, the lower or intertidal marsh and the upper or high marsh. In saline tidal marshes, the lower marsh is normally covered and exposed daily by the tide. It is predominantly covered by the tall form of Smooth Cordgrass (Spartina alterniflora). The saline marsh is covered by water only sporadically and is characterized by Short Smooth Cordgrass, Spike Grass and Saltmeadow Rush (Juncus gerardii).