Auditor Attestation definition

Auditor Attestation means, with respect to any Item of Collateral or proposed Collateral (other than SBA Collateral or CMBS Collateral), a signed report from a nationally recognized independent accounting firm that is registered with the Public Company Accounting Oversight Board, addressed to Lender and delivered to Lender by such accounting firm, in the form set forth in the TALF Standing Loan Facility Procedures under the link “TALF Auditor Attestation Form”. AUP Report (Industry) means, with respect to any Item of Newly Issued CMBS Collateral or proposed Newly Issued CMBS Collateral, a signed report on agreed-upon procedures from a nationally recognized independent accounting firm that is registered with the Public Company Accounting Oversight Board, addressed to, among others, the sponsor and the underwriter or initial purchaser of such Item of Newly Issued CMBS Collateral or proposed Newly Issued CMBS Collateral and delivered to Lender. AUP Report (TALF) means, with respect to any Item of Newly Issued CMBS Collateral or proposed Newly Issued CMBS Collateral, a signed report on agreed-upon procedures from a nationally recognized independent accounting firm that is registered with the Public Company Accounting Oversight Board, addressed to, among others, Lender and TALF LLC, and delivered to Lender by such accounting firm, in the form set forth in the TALF Standing Loan Facility Procedures under the link “Form of TALF-Specific Agreed-Upon Procedures Report”.
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Auditor Attestation means, with respect to any Item of Collateral or proposed Collateral (other than SBA Collateral), a signed report from a nationally recognized independent accounting firm that is registered with the Public Company Accounting Oversight Board, addressed to Xxxxxx and delivered to Lender by such accounting firm, in form and substance acceptable to Lender.
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Auditor Attestation means, with respect to any Item of Collateral or proposed Collateral (other than CLO Collateral, SBA Collateral, or CMBS Collateral), a signed report from a nationally recognized independent accounting firm that is registered with the Public Company Accounting Oversight Board, addressed to Lender and FRBNY and delivered to Lender and FRBNY by such accounting firm, in the form set forth in the TALF Standing Loan Facility Procedures under the link “TALF Auditor Attestation Form”. AUP Report (Industry) means, with respect to any Item of CLO Collateral or proposed CLO Collateral, a signed report on agreed-upon procedures from a nationally recognized independent accounting firm that is registered with the Public Company Accounting Oversight Board, addressed to, among others, the sponsor and the underwriter or initial purchaser of such Item of CLO Collateral or proposed CLO Collateral and delivered to Lender and FRBNY. AUP Report (TALF) means, with respect to any Item of CLO Collateral or proposed CLO Collateral, a signed report on agreed-upon procedures from a nationally recognized independent accounting firm that is registered with the Public Company Accounting Oversight Board, addressed to, among others, Lender and FRBNY, and delivered to Lender and FRBNY by such accounting firm, in the form set forth in the TALF Standing Loan Facility Procedures under the link “Form of TALF-Specific Agreed-Upon Procedures Report”.
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Examples of Auditor Attestation in a sentence

  • This is subject to any adjustment necessary to reinstate overheads attributable for pricing purposes but excluded from the valuation of any inventory in the balance sheet, provided it is accompanied by Auditor Attestation.

  • Burch T., "SOX Costs: Auditor Attestation under Section 404" (June 13, 2005).

  • The Chilean Delegation also thanked the sponsors of the proposal and expressed the hope that its adoption would strengthen, harmonise and upgrade the application of the VMS by all Members.

  • This is subject to any adjustment necessary to reinstate overheads attributable for pricing purposes but excluded from the valuation of work-in-progress in the balance sheet, provided it is accompanied by Auditor Attestation.

  • The anticipated costs and benefits of implementing the Proposed Internal Control Materials are discussed in the paper entitled The Cost and Benefits of Management Reporting and Auditor Attestation on Internal Controls over Financial Reporting (the Internal Control CBA), which has been published together with this Notice, and is incorporated by reference into this Notice.

  • Krishnan and Wei Yu, Do Small Firms Benefit from Auditor Attestation of Internal Control Effectiveness, Auditing: A Journal of Practice & Theory, Vol.

  • SEC Press Release 2008-116, 'SEC Approves One-Year Extension for Small Businesses From Auditor Attestation Requirement in Sarbanes-Oxley Act — SEC Staff Gains OMB Approval to Proceed With Data Collection for Cost-Benefit Study of SOX 404 Implementation,' June 20, 2008, available at http://www.sec.gov/news/press/2008/2008-116.htm.

  • Auditor Attestation This annual report does not include an attestation report of the company's registered public accounting firm regarding internal control over financial reporting.

  • Auditor Attestation NoteFinancial statements are now required to include an attestation of control effectiveness.

  • See GAO-13-582, Internal Controls – SEC Should Consider Requiring Companies to Disclose Whether They Obtained An Auditor Attestation, available at http://www.gao.gov/assets/660/655710.pdf.C. Requirements Relating to Management, Security Holders and Corporate Governance‌ Item 401 – Directors, Executive Officers, Promoters and Control Persons General background.


More Definitions of Auditor Attestation

Auditor Attestation means, with respect to any Item of Collateral or proposed Collateral (other than SBA Collateral or CMBS Collateral), a signed report from a nationally recognized independent accounting firm that is registered with the Public Company Accounting Oversight Board, addressed to Lender and delivered to Lender by such accounting firm, in the form set forth in the TALF Standing Loan Facility Procedures under the link “TALF Auditor Attestation Form”. AUP Report (Industry) means, with respect to any Item of CMBS Collateral or proposed CMBS Collateral, a signed report on agreed-upon procedures from a nationally recognized independent accounting firm that is registered with the Public Company Accounting Oversight Board, addressed to, among others, the sponsor and the underwriter or initial purchaser of such Item of CMBS Collateral. AUP Report (TALF) means, with respect to any Item of CMBS Collateral or proposed CMBS Collateral, a signed report on agreed-upon procedures from a nationally recognized independent accounting firm that is registered with the Public Company Accounting Oversight Board, addressed to, among others, Lender and TALF LLC, and delivered to Lender by such accounting firm, in the form set forth in the TALF Standing Loan Facility Procedures under the link “Form of TALF-Specific Agreed-Upon Procedures Report”.
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Auditor Attestation means, with respect to any Item of Collateral or proposed Collateral (other than SBA Collateral or CMBS Collateral), a signed report from a nationally recognized independent accounting firm that is registered with the Public Company Accounting Oversight Board, addressed to Lender and delivered to Lender by such accounting firm, in the form set forth in the TALF Standing Loan Facility Procedures under the link “TALF Auditor Attestation Form”. AUP Report (Industry) means, with respect to any Item of Newly Issued CMBS Collateral or proposed Newly Issued CMBS Collateral, a signed report on agreed-upon procedures from a nationally recognized independent accounting firm that is registered with the Public Company Accounting Oversight Board, addressed to, among others, the sponsor and the underwriter or initial purchaser of such Item of Newly Issued CMBS Collateral or proposed Newly Issued CMBS Collateral and delivered to Lender.
Sample 1

Related to Auditor Attestation

  • Attestation means a Transfer Certificate or Certification by Seller as the Certification Authority in form and substance as agreed to by the Parties separate and apart from the Product Order, examples of which for voluntary and potentially other Applicable Programs is attached as Exhibit C and D.

  • Attestation Report As defined in Section 3.17.

  • Accountant’s Attestation As defined in Section 3.22(b)(i).

  • Accountant's Certificate means an opinion signed by an independent certified public accountant or firm of certified public accountants (which may be the Accountants) from time to time selected by the Issuer.

  • Accountants’ Report means the report of a firm of nationally recognized Independent Accountants described in Section 4.11.

  • Auditor-Controller means the Auditor-Controller, County of Orange, or designee.

  • NRSRO A nationally recognized statistical rating organization within the meaning of Section 3(a)(62) of the Exchange Act.

  • Independent Engineering Report means a report, in form and substance satisfactory to the Administrative Agent and each of the Lenders, prepared by an Independent Engineer, addressed to the Administrative Agent and the Lenders with respect to the Oil and Gas Properties owned by the Borrower or its Subsidiaries (or to be acquired by the Borrower or any of its Subsidiaries, as applicable) which are or are to be included in the Borrowing Base, which report shall (a) specify the location, quantity, and type of the estimated Proven Reserves attributable to such Oil and Gas Properties, (b) contain a projection of the rate of production of such Oil and Gas Properties, (c) contain an estimate of the net operating revenues to be derived from the production and sale of Hydrocarbons from such Proven Reserves based on product price and cost escalation assumptions specified by the Administrative Agent and the Lenders, and (d) contain such other information as is customarily obtained from and provided in such reports or is otherwise reasonably requested by the Administrative Agent or any Lender.

  • 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.

  • Reporting Servicer As defined in Section 11.13.

  • Assessment of Compliance As defined in Section 3.21.

  • inter-dealer bond broker means a person or company that is approved by the Investment Industry Regulatory Organization of Canada under its Rule No. 36 Inter-Dealer Bond Brokerage Systems, as amended, and is subject to its Rule No. 36 and its Rule 2100 Inter-Dealer Bond Brokerage Systems, as amended from time to time;

  • Annual Statement of Compliance As defined in Section 3.13.

  • Engineers' Certificate means a certificate of the Consulting Engineers or of such other engineer or firm of engineers having a favorable repute for skill and experience in the engineering matters with respect to which such certification is required by this Master Indenture.

  • Qualified accountant means a member of a professional body that is approved by ASIC in writing for the purpose of the definition. ASIC has indicated that it will approve any member of:

  • Auditor means the person for the time being performing the duties of auditor of the Company (if any).

  • NRSRO Certification A certification executed by a NRSRO in favor of the Issuer and the Information Agent that states that such NRSRO has provided the Issuer with the appropriate certifications under Exchange Act Rule 17g-5(a)(3)(iii)(B) and that such NRSRO has access to the 17g-5 Website.

  • Independent Auditor has the meaning specified in subsection 7.01(a).

  • Animal control officer means any person employed by a city, county, or city and county for the purpose of enforcing animal control laws or regulations.

  • Appraisal report A report setting forth the fair market value of a Mortgaged Property as determined by an appraiser who, at the time the appraisal was conducted, met the minimum qualifications of FNMA and FHLMC for appraisers of conventional residential mortgage loans.

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

  • Approved Broker means each of Arrow Valuations Ltd, Xxxxx Xxxxxxxx Salles, X. Xxxxxxxx & Co. Ltd., Maersk Brokers K/S and Xxxx Xxxxxxxx & Co Ltd London and, in the plural, means all of them;

  • 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;

  • Safety Management Certificate has the meaning given to it in the ISM Code.

  • Company Auditor means Xxxxx Xxxxx US, LLP (FKA: Xxxxx Xxxxx Xxxxxxx Xxxxxx, LLP), with offices located at 000 Xxxxx Xxxxx Xxxxxx, Xxxxx 0000, Xxxxxxxxxxx, XX 00000-0000.