Accounting Authority means the Board of PRASA;
Accounting Statement means for each financial year, the following statements, namely-
Neutral Auditor means Ernst & Young or, if Ernst & Young is unable to serve, an impartial nationally recognized firm of independent certified public accountants other than Seller’s accountants or Purchaser’s accountants, mutually agreed to by Purchaser and Seller.
Independent Accounting Firm has the meaning set forth in Section 2.05(c).
Reporting Accountants means the auditors of National Grid (but not acting in their capacity as auditors) or such other firm of accountants as may be nominated by National Grid and approved in writing by the Trustee for the purpose or, failing which, as may be selected by the Trustee for the purpose; and
Accounting Date means the thirtieth day of June in each year and any interim date on which the financial statements of the Trust are drawn up. Provided that the Management Company may, with the written consent of the Trustee and after obtaining approval from the Commission and the Commissioner of Income Tax may change such date to any other date and such change shall be intimated to the Commission.
cost accountant means a cost accountant as defined in clause (b) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;
audited when used in regard to financial statements shall mean an examination of the financial statements by a firm of independent certified public accountants in accordance with generally accepted auditing standards for the purpose of expressing an opinion thereon.
Independent Auditor has the meaning specified in subsection 7.01(a).
Auditor means the person for the time being performing the duties of auditor of the Company (if any).
Company Auditor means Xxxxx Xxxxx US, LLP (FKA: Xxxxx Xxxxx Xxxxxxx Xxxxxx, LLP), with offices located at 000 Xxxxx Xxxxx Xxxxxx, Xxxxx 0000, Xxxxxxxxxxx, XX 00000-0000.
Accounting means activities providing information, usually quantitative and often expressed in monetary units, for:
the Auditors means the auditors from time to time of the company or, in the case of joint auditors, any one of them;
Annual Accountant’s Report is defined in Section 3.04(a) of the Servicing Agreement.
Accountant A Person engaged in the practice of accounting who (except when this Indenture provides that an Accountant must be Independent) may be employed by or affiliated with the Issuer or an Affiliate of the Issuer.
Accounting Event has the meaning set forth in the Supplemental Indenture.
Accountants’ Report means the report of a firm of nationally recognized Independent Accountants described in Section 4.11.
Accounting Year means the financial year commencing from the first day of April of any calendar year and ending on the thirty-first day of March of the next calendar year;
Independent Accountant has the meaning set forth in Section 2.04(c)(iii).
Accounting Firm has the meaning set forth in Section 2.3(c).
Accounting Reference Date means 31 December.
Neutral Accountant means a national independent accounting firm selected by Buyer and reasonably acceptable to Sellers.
Accounting Referee has the meaning set forth in Section 6.01(c).
Independent Auditors has the meaning set forth in Section 3.2.
Agreement Accounting Principles means generally accepted accounting principles as in effect from time to time, applied in a manner consistent with those used in preparing the financial statements referred to in Section 5.5.
Statutory Auditor means the auditor of a Company appointed under the provisions of the Companies Act, 1956 or under the provisions of any other applicable governing law;