Attest service definition

Attest service means any of the following:
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Attest service means a professional service whereby a CPA in the practice of public accounting is engaged to issue or does issue:
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Attest service means any audit, any review of a financial statement, or any compilation of a financial statement when the certified public accountant or public accountant expects, or rea- sonably might expect, that a third party will use the compilation and the certified public accountant or public accountant does not disclose a lack of independence, or any examination of prospec- tive financial information.
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More Definitions of Attest service

Attest service means any of the financial statement services described in the following subparagraphs. The statements on standards specified in the following subparagraphs shall be adopted by reference by the board pursuant to the Wyoming Administrative Procedure Act and shall be those developed for general application by recognized national accountancy organizations such as the American
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Attest service means providing the following financial statement services:
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Attest service means a professional service whereby a CPA in the practice of public accounting is engaged to is- sue or does issue:
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Attest service means any of the following, if performed or intended to be performed in accordance with the statements incorporated under s. Accy 1.205:
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Related to Attest service

  • MAC and "MARO" mean "months after the effective date for award of the contractual action (as shown in block 3, Section A, SF 26)".

  • EMMA means the Electronic Municipal Market Access System implemented by the MSRB.

  • Specialist means either a physician or other health care professional who practices in a specific area other than those practiced by primary care providers, or a properly licensed, certified or registered individual health care provider whose practice is limited to rendering mental health services. For purposes of cost-share, this definition of “specialist” does not apply to dentists. BCBSAZ does not require you to obtain an authorization or referral to see a specialist.

  • Handler means a person who takes title to and is engaged in the operation of packing, cleaning, drying, packaging, sizing, hauling, grading, selling, offering for sale, or marketing a marketable agricultural commodity or an agricultural commodity input in commercial quantities as defined in a marketing program, who as owner, agent, or otherwise, ships or causes an agricultural commodity or agricultural commodity input to be shipped.

  • Contract Manager means the DNR staff person who processes this contract, makes payments, provides and facilitates dispute resolution, provides technical advice to the Compliance Forester, and is the first point of contact for questions relating to this contract or interpretation of Work. The Contract Manager may perform the duties of the Compliance Forester.

  • Cathodic protection tester means a person who can demonstrate an understanding of the principles and measurements of all common types of cathodic protection systems as applied to buried or submerged metal piping and tank systems. At a minimum, such persons must have education and experience in soil resistivity, stray current, structure-to-soil potential, and component electrical isolation measurements of buried metal piping and tank systems.

  • Stormwater management planning agency means a public body authorized by legislation to prepare stormwater management plans.