Certified public accountant definition

Certified public accountant means an individual who is either of the following:

Certified public accountant or "CPA" means a person holding

Certified public accountant means a person licensed as a certified public accountant under article 7 of the occupational code, 1980 PA 299, MCL 339.720 to 339.736.

Examples of Certified public accountant in a sentence

• Financial statements for the last five (5) calendar or fiscal years, prepared in accordance with generally accepted accounting principles, with independent Certified Public Accountant (CPA) statements attached, certifying statements as reviewed or audited and expressing CPA's opinion on the statements; or such other documentary evidence as may be acceptable to the City.

• Should Architect disagree with any audit conducted by District, Architect shall have the right to employ a licensed, Certified Public Accountant (CPA) to prepare and file with District a certified financial and compliance audit that is in compliance with generally-accepted government accounting standards of related services provided during the term of this Agreement.

• Level three: Regular Classified employees who provide proof (official transcripts) of a Master's degree from a regionally accredited institution of higher education {IHE) or post graduate professional certification, such as a California Teaching Credential or Certified Public Accountant (CPA), shall be paid an annual stipend of three hundred ($300) dollars per year, beginning at the start of the following fiscal year.

• This statement includes, but is not limited to, experience with government entities, legal or administrative proceedings currently pending, financial condition certified by a Certified Public Accountant, bank and credit references, a listing of equipment to be used during the term of the contract, and municipal references for which the bidder has provided similar services.

• After completion of the Project, State may require Grantee to conduct a final audit to State’s specifications, at Xxxxxxx’s expense, such audit to be conducted by and a report prepared by an independent Certified Public Accountant.

More Definitions of Certified public accountant

Certified public accountant means any person who is duly qualified to practice as a certified public accountant in any state, territory, or possession of the United States, including a Commonwealth, or the District of Columbia.

Certified public accountant means a firm of independent public accountants selected from time to time by the Managing Member and approved with the Consent of the Members. The initial Certified Public Accountant is PricewaterhouseCoopers LLP.

Certified public accountant means any person who has

Certified public accountant means an individual who has been

Certified public accountant means any person who has received a certificate from the Board or other jurisdictions;

Certified public accountant means a Person, who shall be Independent, appointed by the Board, actively engaged in the business of public accounting and duly certified as a certified public accountant under the laws of the State.

Certified public accountant or "CPA" means a CPA who is in good standing with the American Institute of Certified Public Accountants and in all states in which the CPA is licensed to practice. A CPA shall be recognized as independent as long as the CPA conforms to the standards of the profession, as contained in the Code of Professional Ethics of the American Institute of Certified Public Accountants and Rules and Regulations and Code of Ethics and Rules of Professional Conduct of the North Carolina State Board of Certified Public Accountant Examiners, or similar code. The Commissioner may hold a hearing to determine whether a CPA is independent and, considering the evidence presented, may rule that the CPA is not independent for purposes of expressing an opinion on financial statements prepared in accordance with United States Generally Accepted Accounting Principles or International Financial Reporting Standards. The Commission may require the self-insurer or the guarantor to replace the CPA with another whose relationship with the self-insurer or the guarantor is independent within the meaning of this definition.