Practice of public accounting definition

Practice of public accounting means the performance or the offering to perform, by a person holding oneself out to the public as a certified public accountant or a licensed public accountant, one or more kinds of professional services involving the use of accounting, attest, or auditing skills, including the issuance of reports on financial statements, or of one or more kinds of management advisory, financial advisory, or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters. However, with respect to licensed public accountants, the “practice of public accounting” shall not include attest or auditing services or the rendering of an opinion attesting to the reliability of any representation embracing financial information.

Practice of public accounting means the provision of the services described in

Practice of public accounting means the giving of an assurance other than (i) by the person or

Examples of Practice of public accounting in a sentence

• There are only very limited circumstances, as outlined by Rule 409 Practice of public accounting in corporate form, where registration of a practice may not be required.

• We support efforts by CMS to move toward a system in which Part D enrollees and their providers have access to real-time benefit check and electronic prior authorization tools, while ensuring an appropriate standardization and timeframes for implementation.• Advancing value-based arrangements in public programs:o It is essential to bring the benefit of value-based payment to spending in public programs.

• Practice of public accounting" means performing or offering to perform by a person or firm holding itself out to the public as a licensee, for a client or potential client, one or more kinds of services involving the use of accounting or auditing skills, including the issuance of "reports," or one or more kinds of management advisory, or consulting services, or the preparation of tax returns, or the furnishing of advice on tax matters.

• Practice of public accounting" does not include reviews conducted under peer review programs.The terms "public practice", "practice", "practice of public accountancy", and "practice public accounting", shall be synonymous with the term "practice of public accounting".

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More Definitions of Practice of public accounting

Practice of public accounting means performing or

Practice of public accounting means the provision of the services that require a Public Accounting Licence and are described in section 2 of the Public Accounting Act, 2004, excluding any exceptions to services listed in section 3 of that statute;

Practice of public accounting means providing accounting services

Practice of public accounting means the provision of the services described in s. 2 of the Public Accounting Act, 2004, excluding any exceptions to services listed in s. 3 of that Act;

Practice of public accounting means the giving of an assurance other than (i) by the person or persons about whom the financial information is presented or (ii) by one or more owners, officers, employees, or members of the governing body of the entity or entities about whom the financial information is presented.

Practice of public accounting means performing or offering to perform by a person or firm holding itself out to the public as a licensee, for a client or potential client, one or more kinds of services involving the use of accounting or auditing skills, including the issuance of "reports," or one or more kinds of management advisory, or consulting services, or the preparation of tax returns, or the furnishing of advice on tax matters. "Practice of public accounting" shall not include practices that are permitted under the provisions of RCW 18.04.350(10) by persons or firms not required to be licensed under this chapter.

Practice of public accounting means performing or offering to perform any engagement that will result in the issuance of an attest report and, with respect to a person who holds a CPA certificate, PA registration, foreign certificate, or firm registration, any other services involving the use of accounting or auditing skills as established by rules adopted by the accountancy board.