Licensed public accountant definition

Licensed public accountant means a person licensed by the board pursuant to Iowa Code section
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Licensed public accountant means a person licensed by the board who does not hold a certificate as a certified public accountant under this chapter and who offers to perform or performs for the public any of the following services:
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Licensed public accountant means the holder of a valid
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Examples of Licensed public accountant in a sentence

  • Group 1 represented plus- size, where 38 eight women participated in the survey.

  • Signed by independent certified public accountants or an independent Licensed public accountant certified or Licensed by a regulatory authority of a State or other political subdivision of the U.

  • Within ninety (90) days of the end of each License year, the Licensee shall submit an annual statement of gross revenue relating to the operations under this License, certified by a Licensed public accountant.

  • The research framework and how the ideas for this research are introduced in each of the chapters in this thesis are shown in Figure 1.4. Chapter 1 is the introductory chapter where the background about climate change and how it leads to the idea of Low Carbon Society is discussed.


More Definitions of Licensed public accountant

Licensed public accountant means the holder of a valid certificate as a public accountant under the Illinois Public Accounting Act.
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Licensed public accountant means public accountant (PA) or certified public accountant (CPA) licensed in one of the United States or its territories and this accountant must practice independently from the cemetery company the accountant examines. Said accountant, pursuant to Section 40-8-100(A), shall examine a cemetery company’s care and maintenance trust fund and merchandise fund every three (3) years even if there was not a previous account.
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Licensed public accountant or "LPA" means any person who holds a valid, unrevoked and unsuspended license under the provisions of chapter 2, title 54, Idaho Code, designating said person as a licensed public accoun- tant.
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Licensed public accountant or “LPA” means the same as defined in Iowa Code section 542.3(12). “Licensed public accounting firm” means the same as defined in Iowa Code section 542.3(13). “Licensee” means the same as defined in Iowa Code section 542.3(14).
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Related to Licensed public accountant

  • Certified public accountant means an individual who is either of the following:

  • Independent Certified Public Accountant means a person duly registered in good standing and entitled to practice as a certified public accountant under the laws of the place of his residence or principal office and who is in fact independent. In determining whether an accountant is independent with respect to a particular person, appropriate consideration should be given to all relationships between the accountant and that person or any affiliate thereof. Determination of an accountant’s independence shall not be confined to the relationships existing in connection with the filing of reports with the awarding authority.

  • public accountant means a person who is registered or deemed to be registered under the Accountants Act (Cap. 2) as a public accountant;

  • Public access means that the public can inspect and obtain a copy of the information in a court record.

  • Specified public utility means an electrical corporation, gas corporation, or telephone corporation, as those terms are defined in Section 54-2-1.

  • Accounting Standards means the standards of accounting or any addendum thereto for companies or class of companies referred to in section 133;

  • International Accounting Standards means the accounting standards approved by the International Accounting Standards Board from time to time.

  • Qualified Public Offering means the initial underwritten public offering of common Equity Interests of Holdings or any direct or indirect parent of Holdings or the Company pursuant to an effective registration statement filed with the SEC in accordance with the Securities Act (other than a registration statement on Form S-8 or any successor form).

  • AICPA means the American Institute of Certified Public Accountants.

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

  • Quasi-public Agency means the Connecticut Development Authority, Connecticut Innovations, Incorporated, Connecticut Health and Educational Facilities Authority, Connecticut Higher Education Supplemental Loan Authority, Connecticut Housing Finance Authority, Connecticut Housing Authority, Connecticut Resources Recovery Authority, Connecticut Hazardous Waste Management Service, Capital City Economic Development Authority, Connecticut Lottery Corporation, or as this definition may otherwise be modified by Title 1, Chapter 12 of the Connecticut General Statutes concerning quasi-public agencies.

  • Applicable Accounting Standards means Generally Accepted Accounting Principles in the United States, International Financial Reporting Standards or such other accounting principles or standards as may apply to the Company’s financial statements under United States federal securities laws 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.

  • Place of public accommodation means any building or structure in which goods are supplied or services performed, or in which the trade of the general public is solicited.

  • Oversight Board means each entity established pursuant to Section 34179.

  • IASB means the International Accounting Standards Board;

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

  • International Financial Reporting Standards means the accounting standards and interpretations adopted by the International Accounting Standards Board.

  • Australian Accounting Standards refers to the standards of that name, as amended from time to time, that are maintained by the Australian Accounting Standards Board referred to in section 227 of the Australian Securities and Investments Commission Act 2001 (Cth);