Financial Monitoring Report or “FMR” means each report prepared in accordance with Section 4.02 of this Agreement;
Audit Committee Financial Expert means a person who has the following attributes:
Audited financial report means and includes those items specified in Section 5 of this regulation.
International Financial Reporting Standards means the accounting standards and interpretations adopted by the International Accounting Standards Board.
Energy audit means a systematic procedure with the purpose of obtaining adequate knowledge of the existing energy consumption profile of a building or group of buildings, an industrial or commercial operation or installation or a private or public service, identifying and quantifying cost-effective energy savings opportunities, and reporting the findings;
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;
cost accountant means a cost accountant as defined in clause (c) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959;
Independent educational evaluation means an evaluation conducted by a qualified examiner who is not employed by the public agency responsible for the education of the child in question.
Required Financial Statements has the meaning assigned to such term in Section 5.04(2).
Engineering Reports has the meaning assigned such term in Section 2.07(c)(i).
Accountant General means the officer of the National Treasury designated as the Accountant- General;