AICPA standards definition

AICPA standards means the generally accepted auditing standards promulgated by the American Institute of Certified Public Accountants.
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AICPA standards means the generally accepted auditing standards promulgated by the American Institute of Certified Public Accountants.”Academic year” means a period of time that begins with the summer semester and ends with the spring semester in the following year. The year referred to is the calendar year in which the spring semester falls (AY19 means summer and fall semesters 2018 and spring semester 2019).
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AICPA standards has the meaning set out in Section 3.10.1 (Required Information).
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Examples of AICPA standards in a sentence

  • Annual Audited Financial Statements The Contractor shall provide EOHHS with the Contractor’s annual audited financial statements prepared in accordance with the American Institute of Certified Public Accountants (AICPA) standards (see Section 2.11.C).

  • DMAS, the Centers for Medicare and Medicaid Services, state and federal auditors, or any of their duly authorized representatives shall have access to any books, annual reports, annual service organization control (SOC) reports in accordance with AICPA standards, fee schedules, documents, papers, and records of the Supplier required to verify Supplier’s performance, or any subcontractor’s performance, under this Contract.

  • All financial records shall be maintained and reported in accordance with GAAP and AICPA standards.

  • AICPA standards and other AICPA requirements related to determining the independence of an auditor shall govern the audit of requesting carrier compliance.

  • The Financial Statements must meet the AICPA standards for a review.

  • The audit must be performed according to current AICPA standards BY ASSIGNED DATE of each year.

  • Lender reserves the right to require that the Financial Statements meet the AICPA standards for audited financial statements and that they be prepared by a Certified Public Accountant.

  • The review must be performed according to current AICPA standards BY ASSIGNED DATE of each year.

  • Return of Materials Pertaining to Work Product, is hereby replaced in its entirety as follows: Upon conclusion of the Contract, if requested by Customer in writing, Vendor shall surrender to Customer all Confidential Information; provided, however, Vendor may retain its working papers subject to Vendor’s AICPA standards when applicable or Customer’s Confidential Information as necessary to comply with applicable laws, rules, regulations and/or professional standards or guidelines to which a party conforms.

  • The audit of the 2015/2016/2017 Audited Financial Statements shall be performed by Seller’s independent certified public accountants in accordance with AICPA standards and the 2015/2016/2017 Audited Financial Statements shall include an audit report based on auditing standards generally accepted in the United States from Seller’s independent certified public accountants.