Practicing accountant definition

Practicing accountant means a certified public accountant or registered public accountant, including those practicing on a temporary basis from other jurisdictions.
Practicing accountant means an accountant engaged in general practice and an accountant who is an employee in a general practice.
Practicing accountant means any person or firm actively engaged in accounting work and practicing accountancy, who need not be certified or licensed or public and who may be in the regular employ of the Company.