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;
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;
external accountant means a person who provides accountancy services to a third party

More Definitions of external accountant

external accountant means a person who provides accountancy services
external accountant means any person who, by way of business, provides accountancy services to third parties and does not include accountants employed by
external accountant means a person who by way of business pro- vides accountancy services (other than when providing such services
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.
external accountant means a person who by way of business pro-
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.
external accountant means a person who provides accountancy