Accountants definition

Accountants shall have the meaning set forth in Section 9.7 hereof.

Accountants shall have the meaning ascribed to such term in Section 4(m).

Accountants has the meaning given to such term in Section 11(a).

Examples of Accountants in a sentence

• Auditors must comply with the professional requirements of Chartered Accountants Australia and New Zealand, CPA Australia and the Institute of Public Accountants in the conduct of their audit.

• Within one hundred eighty (180) after the end of each accounting year, Tenant shall at his own expense submit to Auditor-Controller and the Agency a balance sheet and income statement prepared by a Certified Public Accountant (“CPA”) who is a member of the American Institute of Certified Public Accountants (“AICPA”) and the California Society of CPAs, reflecting business transacted on or from the Premises during the preceding accounting year.

• An approved auditor is a person who is: registered as a company auditor under the Corporations Act 2001 or an appropriately qualified member of Chartered Accountants Australia and New Zealand, or of CPA Australia or the Institute of Public Accountants; and not a principal, member, shareholder, officer, agent, subcontractor or employee of the Grantee or of a related body corporate or a Connected Entity.

• I have complied with the professional independence requirements of Chartered Accountants Australia and New Zealand/ CPA Australia/the Institute of Public Accountants.

• In fulfilment of the condition, I hereby certify that: I am a member of Chartered Accountants Australia and New Zealand/ CPA Australia/ the Institute of Public Accountants (as a Public Practice Certified Member).

More Definitions of Accountants

Accountants shall have the meaning specified in Section 5.5 of the Trust Agreement.

Accountants means a firm of independent public accountants.

Accountants shall have the meaning specified in Section 5.5.

Accountants has the meaning set forth in Section 3.07.

Accountants means a firm of independent public accountants acceptable to the Owner Trustee.

Accountants means the firm or firms of independent certified public accountants selected by the General Partner on behalf of the Partnership to audit the books and records of the Partnership and to prepare statements and reports in connection therewith.

Accountants means the Company's independent certified public accountants serving immediately prior to the change in control that with other events results in the imposition of the Excise Tax. In the event that the Accountants are also serving as accountant or auditor for the individual, entity or group effecting a change in control that with other events results in the imposition of the Excise Tax, the Company shall appoint another recognized public accounting firm to make the determinations required hereunder (which accounting firm shall also be referred to herein as the "Accountants). All fees and expenses of the Accountants shall be borne solely by the Company. For the purposes of determining whether any of the Payments will be subject to the Excise Tax and the amount of such Excise Tax, such Payments will be treated as "parachute payments" within the meaning of section 280G of the Code, and all "parachute payments" in excess of the "base amount" (as defined under section 280G(b)(3) of the Code) shall be treated as subject to the Excise Tax, unless and except to the extent that in the opinion of the Accountants such Payments (in whole or in part) either do not constitute "parachute payments" or represent reasonable compensation for services actually rendered (within the meaning of section 280G(b)(4) of the Code) in excess of the "base amount," or such "parachute payments" are otherwise not subject to such Excise Tax. For purposes of calculating whether the Excise Tax is applicable and determining the amount of the Gross-Up Payment, (A) to the extent not otherwise specified herein, reasonable assumptions and approximations may be made, (B) good faith interpretations of the Code may be relied upon and (C) the Executive shall be deemed to pay Federal income taxes at the highest applicable marginal rate of Federal income taxation for the calendar year in which the Gross-Up Payment is to be made and to pay any applicable state and local income taxes at the highest applicable marginal rate of taxation for the calendar year in which the Gross-Up Payment is to be made, net of the maximum reduction in Federal income taxes which could be obtained from the deduction of such state or local taxes if paid in such year (determined without regard to limitations on deductions based upon the amount of your adjusted gross income), and to have otherwise allowable deductions for Federal, state and local income tax purposes at least equal to those disallowed because of the inclusion of ...