network firm definition

network firm means an entity that is, or that a reasonable observer would conclude to be, part of a larger structure of co-operating entities that shares;
network firm means an entity under common control, ownership or management with a firm, or any entity that a reasonable observer who has knowledge of the facts would conclude to be part of a firm nationally or internationally. A network firm does not include an entity that constitutes a related business or practice, as defined, in Canada.
network firm means an entity under common control, ownership or management with the group auditor’s firm or any entity that a reasonable and informed third party having knowledge of all relevant information would reasonably conclude as being part of the group auditor’s firm nationally or internationally.

More Definitions of network firm

network firm means the revised definition under the code of ethics for professional accountants. A network firm is a firm or entity that belongs to a network. A firm can be a sole practitioner, partnership, or corporation of professional accountants or an entity that controls or is controlled by such parties.
network firm means an entity under common control, ownership or management with a firm, or any entity that is, or that a reasonable observer who has knowledge of the facts would conclude to be, part of a firm nationally or internationally larger structure of co-operating entities that shares:
network firm means an entity that has entered into an agreement with M&P to be a member of M&P’s network.
network firm means an entity that is, or that a reasonable observer would
network firm means an entity under common control, ownership or management with the external auditor, or any entity that a reasonable observer who has knowledge of the facts would conclude to be part of the external auditor nationally or internationally. A network firm does not include an entity that constitutes a related business or practice in Canada.
network firm means an entity under common control, ownership or management with the firm or any entity that a reasonable and informed third party having knowledge of all relevant information would reasonably conclude as being part of the firm nationally or internationally.
network firm means any of the following: (a) an entity that has executed a written participation agreement with [*] or a Name License Agreement with the [*] Business Trust; (b) an entity that has executed an agreement with any entity described in clause (a) for the purpose of participating in [*]; and (c) any Affiliate of the foregoing.