CPAS definition

CPAS. Closing Price of the Affected Share on the Exchange Business Day immediately prior to the Substitution Date.

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CPAS. Cathay Pacific Aircraft Services Limited, a company incorporated in the Isle of Man and wholly owned by Cathay Pacific, the principal activity of which is to act as an aircraft acquisition facilitator.

CPAS means cumulative persisting annual savings.

Examples of CPAS in a sentence

• To the knowledge of the Company, M&K CPAS, PLLC (the “Auditor”), whose report is filed with the Commission as part of the Registration Statement, the Pricing Disclosure Package and the Prospectus, is an independent registered public accounting firm as required by the Securities Act and the Securities Act Regulations and the Public Company Accounting Oversight Board.

• The Company’s independent registered public accounting firm is M&K CPAS, PLLC.

• To the knowledge of the Company, M&K CPAS, PLLC (the “Auditor”), whose reports are filed with the Commission as part of the Registration Statement, the Pricing Disclosure Package and the Prospectus, is an independent registered public accounting firm as required by the Securities Act and the Securities Act Regulations and the Public Company Accounting Oversight Board.

• To the Company’s knowledge, M&K CPAS, PLLC, which has expressed its opinion with respect to the audited financial statements and schedules included as a part of the Registration Statement, the Time of Sale Disclosure Package and the Final Prospectus, is an independent public accounting firm with respect to the Company within the meaning of the Securities Act and the Rules and Regulations.

• M&K CPAS PLLC, which has audited the Annual Financial Statements, is an independent accounting firm within the rules and regulations adopted by the SEC.

• M&K CPAS, PLLC, which has audited the financial statements for the year ended December 31, 2018 and ▇▇▇▇▇▇▇ & ▇▇▇▇, P.A. which has audited the financial statements as of and for the six months ended December 31, 2017 and as of, and for the year ended June 30, 2017, is each an independent accounting firm within the rules and regulations adopted by the SEC.

• The Board and the Association agree to develop a joint study committee to develop an appropriate performance assessment tool for unit employees whose assignments do not fit into the existing TPAS (teacher), IRTPAS (instructional resource teacher), CPAS (counselor), or LPAS (leadership) performance assessment tools.

• Most importantly is the interface with the Company’s auditor M&K CPAS, LLC.

• M&K CPAS, PLLC (the “Accountant”), who has expressed its opinions with respect to the financial statements (which term as used in this Agreement includes the related notes thereto) filed with the Commission as a part of the Registration Statement and included in the Disclosure Package and the Prospectus, is an independent registered public accounting firm as required by the Securities Act and the Exchange Act.

• To the knowledge of the Company, M&K CPAS, PLLC (“Auditor”), whose report is filed with the Commission as part of the Registration Statement, the Pricing Disclosure Package and the Prospectus, is an independent registered public accounting firm as required by the Securities Act and the Securities Act Regulations and the Public Company Accounting Oversight Board.

More Definitions of CPAS

CPAS shall have the meaning ascribed thereto in Section 5.8(c)(2).

CPAS means certified public accountants as defined in section 2 of the FRCO.

CPAS means the independent certified public accounting firm retained from time to time by Borrower.

CPAS means ▇▇▇▇▇ LLP, certified public accountants.

CPAS shall have the meaning ascribed to it in Section 2.6(a) hereof.

CPAS means independent certified public accountants that are satisfactory to Lender.