external accountant definition

external accountant means a firm or sole practitioner who by way of business provides accountancy services to other persons, when providing such services;
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external accountant means a person who by way of business provides accountancy services (other than when providing such services to the employer of the person) whether or not the person holds accountancy qualifications or is a member of a designated accountancy body;
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external accountant means a person who provides accountancy services to a third party –
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More Definitions of external accountant

external accountant means a person who by way of business pro- vides accountancy services (other than when providing such services
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external accountant means a person carrying out the trade or profession of an accountant (other than an accountant who provides a service in his or her capacity as an accountant to a person who employs him or her under a contract of service) whether or not such a person is a member of, or subject to, a prescribed accountancy body and whether or not such a person holds an educational or vocational qualification in respect of the accountancy profession.
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external accountant means a person who by way of business pro-
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external accountant means any person who, by way of business, provides accountancy services to third parties. These services include preparation of financial statements, bookkeeping or similar, completing, or arranging for the completion of tax returns.
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Related to external accountant

  • External Account is your account at another financial institution (i) to which you are transferring funds from your Eligible Transaction Account; or (ii) from which you are transferring funds to your Eligible Transaction Account.

  • External Auditor as used here shall mean any registered public accounting firm engaged for the purpose of preparing or issuing an audit report or performing other audit, review or attest services for the Company. Each such external auditor shall report directly to the Committee. With respect to the external auditor, the Committee shall:

  • Internal Auditor means the person employed or engaged by the Corporation to perform the internal audit function of the Corporation;

  • Internal audit means an independent appraisal activity established within a state agency as a control system to examine and evaluate the adequacy and effectiveness of other internal control systems within the agency.

  • External dose means that portion of the dose equivalent received from any source of radiation outside the body.

  • Internal dose means that portion of the dose equivalent received from radioactive material taken into the body.

  • external borders means external borders as defined in Article 2(2) of Regulation (EU) 2016/399;

  • Automated external defibrillator means a defibrillator device to which all of the following apply:

  • External Manager means either of the following: (1) A person who is seeking to be, or is, retained by a board or an investment vehicle to manage a portfolio of securities or other assets for compensation, or (2) A person who manages an investment fund and who offers or sells, or has offered or sold, an ownership interest in the investment fund to a board or an investment vehicle.

  • External beam radiation therapy means therapeutic irradiation in which the source of radiation is at a distance from the body.

  • external wall means an outer wall of a building even though adjoining to a wall of another building and also means a wall abutting on an interior open space of a building;

  • Engineering controls means constructed containment barriers or systems that control one or more of the following: downward migration, infiltration, or seepage of surface runoff or rain; or natural leaching migration of contaminants through the subsurface over time. Examples include caps, engineered bottom barriers, immobilization processes, and vertical barriers.

  • External Verifier means any qualified provider of third party assurance or attestation services or other independent expert of internationally recognised standing appointed by the Issuer, in each case with the expertise necessary to perform the functions required to be performed by the External Verifier under these Conditions, as determined in good faith by the Issuer;

  • Safeguards Monitoring Report means each report prepared and submitted by the Borrower to ADB that describes progress with implementation of and compliance with the EMP and the RP, including any corrective and preventative actions;

  • external engineering service means an engineering service situated outside the boundaries of a land area and that is necessary to serve the use and development of the land area;

  • Auditors means the auditors for the time being of the Company;

  • External User means a user of an Online Service that is not an employee, onsite contractor, or onsite agent of Customer or its Affiliates.