AICPA standards definition

AICPA standards means the generally accepted auditing standards promulgated by the American Institute of Certified Public Accountants.
View Source
AICPA standards means the generally accepted auditing standards promulgated by the American Institute of Certified Public Accountants.”Academic year” means a period of time that begins with the summer semester and ends with the spring semester in the following year. The year referred to is the calendar year in which the spring semester falls (AY19 means summer and fall semesters 2018 and spring semester 2019).
View Source

Examples of AICPA standards in a sentence

  • Annual Audited Financial Statements The Contractor shall provide EOHHS with the Contractor’s annual audited financial statements prepared in accordance with the American Institute of Certified Public Accountants (AICPA) standards (see Section 2.11.C).

  • All financial records shall be maintained and reported in accordance with GAAP and AICPA standards.

  • DMAS, the Centers for Medicare and Medicaid Services, state and federal auditors, or any of their duly authorized representatives shall have access to any books, annual reports, annual service organization control (SOC) reports in accordance with AICPA standards, fee schedules, documents, papers, and records of the Supplier required to verify Supplier’s performance, or any subcontractor’s performance, under this Contract.

  • The Financial Statements must meet the AICPA standards for a review.

  • Lender reserves the right to require that the Financial Statements meet the AICPA standards for audited financial statements and that they be prepared by a Certified Public Accountant.

  • The review must be performed according to current AICPA standards BY ASSIGNED DATE of each year.

  • AICPA standards and other AICPA requirements related to determining the independence of an auditor shall govern the audit of requesting carrier compliance.

  • Return of Materials Pertaining to Work Product, is hereby replaced in its entirety as follows: Upon conclusion of the Contract, if requested by Customer in writing, Vendor shall surrender to Customer all Confidential Information; provided, however, Vendor may retain its working papers subject to Vendor’s AICPA standards when applicable or Customer’s Confidential Information as necessary to comply with applicable laws, rules, regulations and/or professional standards or guidelines to which a party conforms.

  • The audit must be performed according to current AICPA standards BY ASSIGNED DATE of each year.

  • Such interim financial statements shall also be reviewed in accordance with AICPA standards by Seller’s independent accounting firm.

Related to AICPA standards

  • PCI Standards means the applicable Data Security Standards published by the PCI Security Standards Council.

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

  • 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);

  • Technical Standards means the technical standards set out in paragraph 2.4 of the Order Form;