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.
Auditor means the person for the time being performing the duties of auditor of the Company (if any).
Independent Accounting Firm has the meaning set forth in Section 2.05(c).
Environmental Audit means, with respect to each Property, a Phase One environmental site assessment (the scope and performance of which meets or exceeds the then most current ASTM Standard Practice E1527 for Environmental Site Assessments: Phase One Environmental Site Assessment Process) of such Property.
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;
Independent Accountant has the meaning set forth in Section 2.04(c)(iii).
Independent Auditor has the meaning specified in subsection 7.01(a).
Accountant General means the officer of the National Treasury designated as the Accountant- General;
Approved Auditor means a person who is:
Accounting Officer clause 65;
Auditors means the auditors for the time being of the Company;
Accounting Firm means a nationally recognized certified public accounting firm or other professional organization that is a certified public accounting firm recognized as an expert in determinations and calculations for purposes of Section 280G of the Code that is selected by the Corporation prior to a Change in Control for purposes of making the applicable determinations hereunder.
Investigating Officer means the person appointed by the Monitoring Officer to undertake a formal investigation of a complaint alleging a breach of the Code of Conduct by a Subject Member. The Investigating Officer may be another senior officer of the District Council, an officer of another authority or an external investigator.
conformity assessment body means a body that performs conformity assessment activities including calibration, testing, certification and inspection;
Appointed actuary means any individual who is appointed or retained in accordance with the requirements set forth in 5.34(5)“c” to provide the actuarial opinion and supporting memorandum as required by Iowa Code section 508.36.