Workpapers definition

Workpapers means the records kept by an independent certified public accountant of the procedures followed, the tests performed, the information obtained, and the conclusions reached pertinent to his or her audit of the financial statements of an insurer. Workpapers may include audit planning documentation, work programs, analyses, memoranda, letters of confirmation and representation, abstracts of company documents and schedules of commentaries prepared or obtained by the independent certified public accountant in the course of his or her audit of the financial statements of an insurer and, which support his or her opinion thereof.

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Workpapers means original, electronic, machine-readable, unlocked, Excel format (where possible) with formulas intact.

Workpapers means the workpapers underlying the preparation of the 1997 Federal Tax Return of NSI and the Closing Balance Sheets.

Examples of Workpapers in a sentence

• Workpapers and other documents created by us are our property and will remain in our control.

• The ASC 740-10 Workpapers shall be provided at least sixty (60) days prior to the Closing Date.

• Workpapers and documentation remain the property of Provider, but are available for inspection by Recipient upon request.

• In connection with their determination of the disputed items, the Accountants will be entitled to rely on the Workpapers and the Company's books and records, and the fees and expenses of the Accountants will be shared equally by Purchaser and Seller (except as provided below).

• Valvoline shall provide to Ashland Global the Valvoline Hypothetical Tax Return Workpapers for each taxable year beginning on or after October 1, 2021 within five Business Days of filing the final Valvoline Actual Tax Return for such taxable year.

More Definitions of Workpapers

Workpapers means papers submitted by Implementer to Administrator that contain detailed justifications for any Measure-level savings values contained in the Focus on Energy Cost- Effectiveness Calculator and SPECTRUM. The justifications include engineering calculations, values from prior evaluation, measurement and control (EM&V) studies, or other technical documentation deemed sufficient by the Administrator technical review group and Focus on Energy Program Evaluator.

Workpapers means the records kept by an independent certified public accountant of the

Workpapers means the records kept by the independent certified public accountant of the procedures followed, the tests performed, the information obtained, and the conclusions reached pertinent to his or her examination of the financial statements of an

Workpapers. Workpapers" shall have the meaning set forth in Section 1.7 of the Agreement.

Workpapers means documentation of auditing or review procedures applied, evidence obtained and conclusions reached by the accountant in the audit or review engagement, as required by standards established or adopted by the PCAOB. Prior to the adoption of standards by the PCAOB, “workpapers” will mean the documentation of auditing or review procedures applied, evidence obtained and conclusions reached by the accountant in the audit or review engagement as required by GAAS.

Workpapers means documentation necessary to understand the means of calculation of a number that is contained in an affidavit or filing made with the Commission pursuant to these regulations, and includes inter alia accounting work sheets, computer output, listings of computer programs used to analyze data, traffic data.

Workpapers shall have the meaning set forth in Section 7.08(c).