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

• The report will be prepared by an independent Certified Public Accountant.

• Within one hundred eighty (180) after the end of each accounting year, Tenant shall at his own expense submit to Auditor-Controller a balance sheet and income statement prepared by a Certified Public Accountant (“CPA”) who is a member of the American Institute of Certified Public Accountants (“AICPA”) and the California Society of CPAs, reflecting business transacted on or from the Premises during the preceding accounting year.

• Manager further agrees that, upon the close of each fiscal year, as specified by the Board, said accounting books and records may be submitted to a Certified Public Accountant acceptable to the Board, who will perform an audit, review, or compilation upon those books at the expense of the Association and submit his report directly to the Board.

• Subgrantee shall obtain the services of an independent Certified Public Accountant to perform an organization-wide Single Audit of Subgrantee in accordance with the Single Audit Act of 1984 and 2 CFR 200 Subpart F (the “Audit”).

• Unless the parties agree to another price in writing, the price for each share of capital stock to be sold under this Agreement shall be equal to its fair market value as an on- going business concern as determined in the sole discretion of the company's Certified Public Accountant, (CPA) and such determination by the CPA shall be binding and conclusive upon the parties hereto.

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 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 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 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.