ATOL Reporting Accountant definition

ATOL Reporting Accountant or “ARA” means an accountant designated by a professional accountancy body.
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Examples of ATOL Reporting Accountant in a sentence

  • All ATOL holders (specifically the accountable person) are required to report to the CAA as a condition of their ATOL licence and then the ATOL Reporting Accountant will review and report on this information as part of the ATOL renewal process.

  • The ATOL Reporting Accountant is able to either print and retain a hard copy or save the copy sent to the CAA online for their records.

  • The information that the ATOL holder is responsible for entering on to the new ATOL licensing system as part of their application will prompt the ATOL Reporting Accountant to review and perform their duty as an ATOL Reporting Accountant.

  • Whilst the ATOL Standard Terms for ATOL licences give the CAA right of access to an ATOL holder’s business systems and to other relevant information requested, the CAA requires an ATOL holder to provide independent assurances from an ATOL Reporting Accountant on the information submitted by an ATOL holder in its reports to the CAA.

  • The professional accountancy bodies will designate their members once they have the required level of knowledge and experience and who are considered competent to carry out the work of an ATOL Reporting Accountant.

  • Under the ARA Scheme the following two paragraphs and bullet points form key components of ARA Scheme which are obligations for firms and the designated ATOL Reporting Accountant.

  • The individual designated ATOL Reporting Accountant will sign off ATOL reports and give an annual declaration to the professional accountancy body as required.

  • Only a designated ATOL Reporting Accountant will be able to sign ATOL reports.

  • Sole practitioners and firms of accountants that wish to act as an ATOL Reporting Accountant for an ATOL holder must first obtain approval from their professional accountancy body.

  • Due to the declining nature of tobacco tax revenues, counties support the inclusion of existing tobacco taxes, including Proposition 10, in any subsequent tobacco tax proposal.

Related to ATOL Reporting Accountant

  • Reporting Accountants means the auditors of National Grid (but not acting in their capacity as auditors) or such other firm of accountants as may be nominated by National Grid and approved in writing by the Trustee for the purpose or, failing which, as may be selected by the Trustee for the purpose; and

  • 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;

  • Annual Accountant’s Report is defined in Section 3.04(a) of the Servicing Agreement.

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

  • Financial reporting year means the latest consecutive twelve-month period for which any of the following reports used to support a financial test is prepared:

  • Call Report means the Call Report(s) (as defined in Section 4102(4) of the SBJA) of the IDI Subsidiary(ies); and (b) if there are multiple IDI Subsidiaries, all references herein or in any document executed or delivered in connection herewith (including the Certificate of Designation, the Initial Supplemental Report and all Quarterly Supplemental Reports) to any data reported in a Call Report shall refer to the aggregate of such data across the Call Reports for all such IDI Subsidiaries.

  • Auditor’s Report means the auditor’s report on the Financial Report; “AEDT” means Australian Eastern Daylight Time.

  • Internal control over financial reporting means a process effected by an insurer’s board of directors, management and other personnel designed to provide reasonable assurance regarding the reliability of the financial statements, i.e., those items specified in Section 5(B)(2) through 5(B)(7) of this regulation and includes those policies and procedures that:

  • Annual Statement of Compliance As defined in Section 3.13.

  • Monthly Reporting Date means the 25th day of each month after the date of this Agreement (or if any such day is not a Business Day, the next succeeding Business Day thereafter).

  • Financial Reports means the Annual Financial Statements and the Interim Accounts.

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

  • Financial Report means the annual financial report prepared under Chapter 2M of the Corporations Act for the Company and its controlled entities;

  • Day reporting means a program of enhanced supervision

  • Non-Reporting Financial Institution means any Financial Institution that is:

  • MI Reporting Template means the form of report set out in the Annex to Framework Schedule 8 (Management Information) setting out the information the Supplier is required to supply to the Authority;

  • Compliance Statement is that certain statement in the form attached hereto as Exhibit B.

  • audited when used in regard to financial statements shall mean an examination of the financial statements by a firm of independent certified public accountants in accordance with generally accepted auditing standards for the purpose of expressing an opinion thereon.

  • 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:

  • Independent Accountant has the meaning set forth in Section 2.04(c)(iii).

  • Reconciliation Report refers to the Reconciliation Report as referenced in s. 3 of Reg 264/07 under LHSIA.

  • Monthly Reporting Period The period, which period the Administrator has the right to change as provided in Section 3.05(d) of this Agreement, during which servicers report Mortgage payments to the Administrator, generally consisting of:

  • Independent Accounting Firm has the meaning set forth in Section 2.05(c).

  • Reporting Party means any person who alleges that a student has violated this Code.

  • Audited financial report means and includes those items specified in Section 5 of this regulation.

  • Participating Certified Clinical Nurse Specialist means a Certified Clinical Nurse Specialist who has a written agreement with the Claim Administrator or another Blue Cross and/or Blue Shield Plan to provide services to you at the time services are rendered.