AICPA professional standards definition

AICPA professional standards means the standards specified in this subsection, including definitions and interpretations, published by the AICPA, which are hereby adopted by reference. As used in the following AICPA professional standards, “member” shall mean a person or firm subject to the board’s regulation:
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AICPA professional standards means the standards adopted by reference in K.A.R. 74-5-2 that are contained in the "AICPA professional standards,'' volumes 1 and 2, published by the AICPA, as adopted by reference in K.A.R. 74-5-2.
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AICPA professional standards means the "AICPA professional standards,"
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Examples of AICPA professional standards in a sentence

  • AICPA professional standards The AICPA Professional Standards state: Ethics Interpretation 501-3 – Failure to follow standards and/or procedures or other requirements in governmental audits.

  • However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards.

  • No. From 2023, all GKS scholars will take their Korean language program at the same university where they will conduct their degree program.※ Exception: KAIST, UNIST, GIST, KDI School of Public Policy and Management, POSTECH will designate another university for a Korean language program.

  • The American Institute of Certified Public Accountants (AICPA) professional standards AU-C Section 580, of the Codification of Statements on Auditing Standards indicates that the management letter is necessary to: (1) confirm representations explicitly or implicitly given to the auditor, (2) indicate and document the continuing appropriateness of such representations, and (3) reduce the possibility of misunderstanding concerning the matters that are the subject of the representations.

  • Specified procedures" means a procedure which complies with the AICPA professional standards.

  • Specified procedures” means a procedure which complies with the AICPA professional standards.

  • Each offeror must submit certification that the firm is a licensed accounting/audit firm that complies with AICPA professional standards.

  • However, during the audit, I will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards.

  • The individual signing certifies that the Proposer, and any individuals to be assigned to the audits, does not have a record of substandard audit work and has not been debarred or suspended from doing work with any federal, state, or local government.⮚ NOTE: If the Proposer or any individual to be assigned to the audits has been found in violation of any state or AICPA professional standards, this information must be disclosed.

  • Any action includes but is not limited to any oral or written representation to another regarding accounting skills or the CPA status, the use of theusing a CPA designation on business cards or letterhead, the displaying a of thecertificate, a listing as a CPA in the local telephone directories, or reference to any of the AICPA professional standards or any of the standards established in Cchapter 6, Ssection 3 of these Rrulesand Regulations.


More Definitions of AICPA professional standards

AICPA professional standards. ' means the "AICPA professional standards,'' volumes 1 and 2, published by the American institute of certified public accountants, as in effect on June July 1, 2003 2004, which are hereby adopted by reference in K.A.R.
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Related to AICPA professional standards

  • National Standards means the document entitled “National Standards for the Volatile Organic Compound Content of Canadian Commercial/Industrial Surface Coating Products Automotive Refinishing, October 1998, PN 1288" and published by the Canadian Council of Ministers of the Environment;

  • Technical Standards means the technical standards set out in paragraph 2.5 of the Order Form;

  • national standard means a standard adopted by a national standardisation organisation and made available to the general public;

  • Service Level Standards has the meaning ascribed thereto in Section 2.1 hereof.

  • Professional Staff means the Medical Staff, Dental Staff, Midwifery Staff and Extended Class Nursing Staff;

  • international standard means a standard adopted by an international standardisation organisation and made available to the general public;

  • Uniform Standards of Professional Appraisal Practice means the current standards of the appraisal profession, developed for appraisers and users of appraisal services by the Appraisal Standards Board of the Appraisal Foundation.

  • Technical standard means a document that specifies design, predicted performance and operation and maintenance specifications for a material, device or method.

  • Standards Board means the Professional Standards Board established pursuant to 14 Del.C. §1201.

  • auditing standards means auditing standards as defined in National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards;

  • NERC Reliability Standards means the most recent version of those reliability standards applicable to the Generating Facility, or to the Generator Owner or the Generator Operator with respect to the Generating Facility, that are adopted by the NERC and approved by the applicable regulatory authorities, which are available at xxxx://xxx.xxxx.xxx/files/Reliability_Standards_Complete_Set.pdf, or any successor thereto.

  • Safety Standards means all laws, union rules and trade or industry custom or codes of any kind whatsoever, in effect from the date of this Agreement through Final Acceptance of the construction work, pertaining to worker safety and accident prevention applicable to the Project and/or the construction work (including, but not limited to, rules, regulations and standards adopted pursuant to the Occupational Safety and Health Act of 1970, as amended from time to time).

  • AICPA means the American Institute of Certified Public Accountants.

  • Auditing Profession Act ’ means the Auditing Profession Act, 2005 (Act No. 26 of 2005);

  • Reliability Standards means the criteria, standards, rules and requirements relating to reliability established by a Standards Authority.

  • Environmental Standards means regulations or certification specifications governing the certification of designs with regard to noise characteristics and exhaust emissions of civil aeronautical products and appliances.

  • Environmental and Social Standards or “ESSs” means, collectively:

  • Licensed Professional Engineer means a person acceptable to Buyer in its reasonable judgment who (a) is licensed to practice engineering in California, (b) has training and experience in the power industry specific to the technology of the Project, (c) has no economic relationship, association, or nexus with Seller or Buyer, other than to meet the obligations of Seller pursuant to this Agreement, (d) is not a representative of a consultant, engineer, contractor, designer or other individual involved in the development of the Project or of a manufacturer or supplier of any equipment installed at the Project, and (e) is licensed in an appropriate engineering discipline for the required certification being made.

  • Actuarial Standards Board means the board established by the American Academy of Actuaries to develop and promulgate standards of actuarial practice.

  • Good Laboratory Practices or “GLP” means the then-current good laboratory practice standards promulgated or endorsed by the FDA, as defined in U.S. 21 C.F.R. Part 58 (or such other comparable regulatory standards in jurisdictions outside the United States, as they may be updated from time to time).

  • Generally accepted auditing standards means Canadian Generally Accepted Auditing Standards as adopted by the Canadian Institute of Chartered Accountants applicable as of the date on which such record is kept or required to be kept in accordance with such standards.

  • Applicable Standards means the requirements and guidelines of NERC, the Applicable Regional Entity, and the Control Area in which the Customer Facility is electrically located; the PJM Manuals; and Applicable Technical Requirements and Standards.

  • Quality Standards means the quality standards published by BSI British Standards, the National Standards Body of the United Kingdom, the International Organisation for Standardisation or other reputable or equivalent body, (and their successor bodies) that a skilled and experienced operator in the same type of industry or business sector as the Contractor would reasonably and ordinarily be expected to comply with, and as may be further detailed in the Specification.

  • standards of generally recognised accounting practice means an accounting practice complying with standards applicable to municipalities or municipal entities as determined by the Accounting Standards Board

  • Minimum Standards means standards of practice that interpret the legal definition of nursing as well as provide criteria against which violations of the law can be determined.

  • Standards means the British or international standards, Authority's internal policies and procedures, Government codes of practice and guidance referred to in Framework Schedule 13 (Standards) together with any other specified policies or procedures identified in Framework Schedule 13 (Standards);