provincial department ’ means a department listed in Schedule 2 of the Public Service Act, 1994 (Proclamation No. 103 of 1994), which falls within a provincial administration listed in Schedule 1 to that Act; 10
provincial director means the provincial director as defined in regulation 1 of the General Administrative Regulations, 2003;
Provincial Minister means the member of the Cabinet of the Province of Western Cape responsible for local government;
Provincial Council means a council established for a non-metropolitan province in terms of section 269 of the Constitution;
County Auditor means the Greenville County Auditor, or the person holding any successor office of the County.
Accountant A Person engaged in the practice of accounting who (except when this Indenture provides that an Accountant must be Independent) may be employed by or affiliated with the Issuer or an Affiliate of the Issuer.
Deputy Commissioner means the Deputy Commissioner of the district;
Provincial Officer means any person designated in writing by the Minister as a provincial officer pursuant to section 5 of the OWRA or section 5 of the EPA or section 17 of PA.
Australian Accounting Standards refers to the standards of that name, as amended from time to time, that are maintained by the Australian Accounting Standards Board referred to in section 227 of the Australian Securities and Investments Commission Act 2001 (Cth);
Reporting Accountants means the auditors of National Grid (but not acting in their capacity as auditors) or such other firm of accountants as may be nominated by National Grid and approved in writing by the Trustee for the purpose or, failing which, as may be selected by the Trustee for the purpose; and
Auditor means the person for the time being performing the duties of auditor of the Company (if any).
provincial legislation means legislation contemplated in section 10 of the Act promulgated by the Province;
Accounting Authority means the Board of PRASA;
Neutral Auditor means Ernst & Young or, if Ernst & Young is unable to serve, an impartial nationally recognized firm of independent certified public accountants other than Seller’s accountants or Purchaser’s accountants, mutually agreed to by Purchaser and Seller.
Provincial Government means the Western Cape government;
National Commissioner means the National Commissioner of the South African Police Service, appointed by the President under section 207(1) of the Constitution of the Republic of South Africa, 1996;
International Financial Reporting Standards means the accounting standards and interpretations adopted by the International Accounting Standards Board.
Estimated Provincial Subsidy means the estimated provincial subsidy calculated in accordance with Applicable Policy.
Relevant Tax Authority means HMRC, or, if applicable, the tax authority in the jurisdiction in which the Supplier is established;
relevant planning authority means the district planning authority for the area in which the land to which the relevant provision of this Order applies is situated;
LOCAL BOARD OF TAX REVIEW and "BOARD OF TAX REVIEW" means the entity created under Section 182.18 of this Chapter.
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;
Revenue Commissioners means the Revenue Commissioners of Ireland;
conformity assessment body means a body that performs conformity assessment activities including calibration, testing, certification and inspection;
Corporation’s Auditors means such firm of chartered accountants as the Corporation may have appointed or may from time to time appoint as auditors of the Corporation, including prior auditors of the Corporation, as applicable;
public accountant means a person who is registered or deemed to be registered under the Accountants Act (Cap. 2) as a public accountant;