Certified public accountant definition

Certified public accountant means an individual who is either of the following:
Certified public accountant or "CPA" means a person holding
Certified public accountant means a person licensed as a certified public accountant under article 7 of the occupational code, 1980 PA 299, MCL 339.720 to 339.736.

Examples of Certified public accountant in a sentence

  • Certified public accountant with a personal financial specialist designation.

  • We conducted our review in accordance with “China Certified public accountant Review Standard No. 2101 — Review of Financial Statement”.

  • Certified public accountant A person who has been directly engaged in the financial auditing of the EBARA Group in the past five years.

  • Any indi- vidual who is a member in good stand- ing of the bar of the highest court of any state, possession, territory, com- monwealth, or the District of Colum- bia; (2) Certified public accountant.

  • Certified public accountant; holders of certificates in sister states.


More Definitions of Certified public accountant

Certified public accountant means any person who is duly qualified to practice as a certified public accountant in any state, territory, or possession of the United States, including a Commonwealth, or the District of Columbia.
Certified public accountant means a firm of independent public accountants selected from time to time by the Managing Member and approved with the Consent of the Members. The initial Certified Public Accountant is PricewaterhouseCoopers LLP.
Certified public accountant means an individual who has been
Certified public accountant means any person who has received a certificate from the Board or other jurisdictions;
Certified public accountant means any person who has
Certified public accountant or "CPA" means a CPA who is in good standing with the American Institute of Certified Public Accountants and in all states in which the CPA is licensed to practice. A CPA shall be recognized as independent as long as the CPA conforms to the standards of the profession, as contained in the Code of Professional Ethics of the American Institute of Certified Public Accountants and Rules and Regulations and Code of Ethics and Rules of Professional Conduct of the North Carolina State Board of Certified Public Accountant Examiners, or similar code. The Commissioner may hold a hearing to determine whether a CPA is independent and, considering the evidence presented, may rule that the CPA is not independent for purposes of expressing an opinion on financial statements prepared in accordance with United States Generally Accepted Accounting Principles or International Financial Reporting Standards. The Commission may require the self-insurer or the guarantor to replace the CPA with another whose relationship with the self-insurer or the guarantor is independent within the meaning of this definition.
Certified public accountant means a Person, who shall be Independent, appointed by the Board, actively engaged in the business of public accounting and duly certified as a certified public accountant under the laws of the State.