Certificate of a Firm of Independent Public Accountants means a certificate signed by an independent public accountant or a firm of independent public accountants who may be the independent public accountants regularly retained by the Company or who may be other independent public accountants. Such accountant or firm shall be entitled to rely upon an Opinion of Counsel as to the interpretation of any legal matters relating to such certificate.
Certified public accountant means an individual who is either of the following:
Independent Public Accountant means the firm of independent public accountants of nationally recognized standing selected by the Owner to perform an annual financial audit pursuant to the terms of this Agreement.
Vigilance and Ethics Officer means an officer appointed to receive protected disclosures from whistle blowers, maintaining records thereof, placing the same before the Audit Committee for its disposal and informing the Whistle Blower the result thereof.
public accountant means a person who is registered or deemed to be registered under the Accountants Act (Cap. 2) as a public accountant;
Code of Ethics means a statement encompassing the set of rules based on values and the standards of conduct to which suppliers are expected to conform
Second opinion means an opportunity or requirement to obtain a clinical evaluation by a provider other than the one originally making a recommendation for a proposed health service to assess the clinical necessity and appropriateness of the initial proposed health service.
AICPA means the American Institute of Certified Public Accountants.
Actuarial Standards Board means the board established by the American Academy of Actuaries to develop and promulgate standards of actuarial practice.
Tax Counsel shall have the meaning set forth in Section 6.2 hereof.
International Financial Reporting Standards means the accounting standards and interpretations adopted by the International Accounting Standards Board.
Opinion of Bond Counsel means a written opinion of Bond Counsel.
Practice of public accounting means the performance or the offering to perform, by a person holding oneself out to the public as a certified public accountant or a licensed public accountant, one or more kinds of professional services involving the use of accounting, attest, or auditing skills, including the issuance of reports on financial statements, or of one or more kinds of management advisory, financial advisory, or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters. However, with respect to licensed public accountants, the “practice of public accounting” shall not include attest or auditing services or the rendering of an opinion attesting to the reliability of any representation embracing financial information.
IRS means the United States Internal Revenue Service.
Statement of Compliance means the statement forming part of a Tender indicating the Bidders compliance with the Specification.