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.
Neutral Accountant means a national independent accounting firm selected by Buyer and reasonably acceptable to Sellers.
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:
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;
Independent Accountant has the meaning set forth in Section 2.04(c)(iii).