qualified auditor means a person who is qualified to be appointed as an auditor under section 198;
Approved Auditor means a person who is:
Certified Firm means a small business certified under ORS 200.055 by the Oregon Certification Office for Business Inclusion and Diversity (COBID) as minority-owned businesses, woman-owned businesses, businesses that service-disabled veterans own, and emerging small businesses.
Qualified accountant means a member of a professional body that is approved by ASIC in writing for the purpose of the definition. ASIC has indicated that it will approve any member of:
Accountant means the independent certified public accountant or independent certified public accounting firm retained by the Issuer to perform the duties of the Accountant under this Master Indenture.
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;
Auditor means the person for the time being performing the duties of auditor of the Company (if any).
Independent Auditor has the meaning specified in subsection 7.01(a).
Certified check means a check accepted by the bank on which it is drawn. Acceptance may be made as stated in subsection (1) or by a writing on the check which indicates that the check is certified. The drawee of a check has no obligation to certify the check, and refusal to certify is not dishonor of the check.
certified extract means an extract that has been certified as a true copy of some of the information contained in a complete original document by one of the persons described below.
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 Accountant has the meaning set forth in Section 2.04(c)(iii).
Certified means certified as a true copy of the original by a commissioner of oaths appointed under section 5, or designated under section 6, of the Justices of the Peace and Commissioners of Oaths Act, 1963 (Act No. 16 of 1963);
Certified operator means the solid waste facility operator or an employee of such operator who is present at the facility and oversees or carries out the daily operations authorized through this Permit, and whose qualifications are currently certified in accordance with Section 22a-209-6 of the RCSA.
County Auditor means the Greenville County Auditor, or the person holding any successor office of the County.
Certified applicator means any individual who is licensed as a commercial pesticide applicator, commercial pesticide operator, public operator, private-commercial applicator, demonstration and research applicator, or certified private applicator, or any other individual who is certified by the director to use or supervise the use of any pesticide which is classified by the EPA or the director as a restricted use pesticide.
the Auditors means the auditors from time to time of the company or, in the case of joint auditors, any one of them;
Certified counselor means an individual who is certified by a training program or certifying organization, approved by the director, that authenticates the competence of individuals who provide education and assistance to other individuals in connection with debt counseling and financial counseling functions.
Accountants’ Report means the report of a firm of nationally recognized Independent Accountants described in Section 4.11.
Certified nurse midwife means an advanced practice registered nurse who is certified in the
registered auditor means a person as defined in terms of the Auditing Professions Act, 20015((Act No. 26 of 2005);
Neutral Accountant means a national independent accounting firm selected by Buyer and reasonably acceptable to Sellers.
Certified teacher means a person who is certified as a teacher
Certified laboratory means a laboratory that is on an approved list issued by us.
Independent Auditors has the meaning set forth in Section 3.2.
Certified automated system means computer software certified under the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.