Independent Public Accountant (IPA definition

Independent Public Accountant (IPA means a person who complies with generally accepted government auditing standards and who is one of the following:
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Examples of Independent Public Accountant (IPA in a sentence

  • The Audit Reports, which must be submitted electronically via the Independent Public Accountant (IPA) module within the Ginnie Mae Enterprise Portal (GMEP) (see Appendix VI-20) within 90 days after the end of the Issuer’s fiscal year, must include the following information: The name and telephone number of one or more contact persons on the Issuer's staff who are familiar with the audit.

  • Therefore, for HUD to gain an acceptable level of assurance, these PHAs may be directed to procure Independent Public Accountant (IPA) services for financial and compliance procedures as specified by HUD.

  • Effective Date: 2018-11-08 Within 90 days after the end of each fiscal year, and also within 30 days from the date of renewal of any expiring fidelity bond or E&O insurance policy or for policy renewals occurring more than 30 days from a fiscal year-end filing deadline, Issuers must forward to Ginnie Mae a copy of their full fidelity bond and E&O insurance policy via the Independent Public Accountant (IPA) module within the Ginnie Mae Enterprise Portal (GMEP).

  • The PHA must not have any major unresolved program management findings from an Inspector General’s audit, HUD management review or Independent Public Accountant (IPA) audit for the PHA’s HCV program or other significant program compliance problems that were not resolved or in the process of being resolved (as determined by the local field office) prior to this NOFA’s application deadline.

  • For federal programs that are subject to a separate audit by an Independent Public Accountant (IPA) in compliance with OMB Uniform Guidance, submit a copy of the most recent A-133 audit report, and DO NOT include expenditures audited by an IPA.

  • Starting on January 1, 2019, within 90 days after the end of each fiscal year, and also within 30 days from the date of renewal of any expiring fidelitybond or E&O insurance policy, Issuers must forward to Ginnie Mae a copy of their full fidelity bond and E&O insurance policy via the Independent Public Accountant (IPA) module within the Ginnie Mae Enterprise Portal (GMEP).

  • The Mortgagee must submit its recertification package to an Independent Public Accountant (IPA) for review.

  • Starting on January 1, 2019 and thereafter, within 90 days after the end of each fiscal year, and also within 30 days from the date of renewal of any expiring fidelity bond or E&O insurance policy, Issuers must forward to Ginnie Mae a copy of their full fidelity bond and E&O insurance policy via the Independent Public Accountant (IPA) module within the Ginnie Mae Enterprise Portal (GMEP).

  • The PHA’s administrative performance will be assessed by the HUD Field Office and will consider areas such as any major unresolved program management findings from an Inspector General audit, HUD management review, or Independent Public Accountant (IPA) audit for the PHA’s HCV program or other significant program compliance programs that were not resolved or in the process of being resolved prior to invitation.

  • DoD believes there are certain instances when the government, either through use of an Independent Public Accountant (IPA) or a government employee, must have access to the awardee’s books and records.

Related to Independent Public Accountant (IPA

  • 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.

  • Independent Public Accountants means accountants or a firm of accountants that, with respect to the Company and any other obligor under the Securities or the Coupons, are independent public accountants within the meaning of the Securities Act of 1933, as amended, and the rules and regulations promulgated by the Commission thereunder, who may be the independent public accountants regularly retained by the Company or who may be other independent public accountants. Such accountants or firm shall be entitled to rely upon any Opinion of Counsel as to the interpretation of any legal matters relating to this Indenture or certificates required to be provided hereunder.

  • 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.

  • public accountant means a person who is registered or deemed to be registered under the Accountants Act (Cap. 2) as a public accountant;

  • Independent Certified Public Accountant means a person duly registered in good standing and entitled to practice as a certified public accountant under the laws of the place of his residence or principal office and who is in fact independent. In determining whether an accountant is independent with respect to a particular person, appropriate consideration should be given to all relationships between the accountant and that person or any affiliate thereof. Determination of an accountant’s independence shall not be confined to the relationships existing in connection with the filing of reports with the awarding authority.

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

  • Registered Public Accounting Firm has the meaning specified in the Securities Laws and shall be independent of the Borrower as prescribed by the Securities Laws.

  • 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.

  • Accountant means the independent certified public accountant or independent certified public accounting firm retained by the Issuer to perform the duties of the Accountant under this Master Indenture.

  • Public access means that the public can inspect and obtain a copy of the information in a court record.

  • Accountant General means the officer of the National Treasury designated as the Accountant- General;

  • Oversight Board means each entity established pursuant to Section 34179.

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

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

  • Independent Accountants means a firm of nationally recognized independent certified public accountants.

  • 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

  • AICPA means the American Institute of Certified Public Accountants;

  • Public agency means the state or any local subdivision thereof, or any state or local department, agency, board or commission.

  • Independent When used with respect to any specified Person, means such a Person who (i) is in fact independent of the Company, the Master Servicer and the Trustee, or any Affiliate thereof, (ii) does not have any direct financial interest or any material indirect financial interest in the Company, the Master Servicer or the Trustee or in an Affiliate thereof, and (iii) is not connected with the Company, the Master Servicer or the Trustee as an officer, employee, promoter, underwriter, trustee, partner, director or person performing similar functions.

  • auditing standards means auditing standards as defined in National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards;

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

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

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

  • Statutory Auditors means a firm of chartered accountants appointed in terms of Section 224 of the Companies Act, 1956 and acting as the statutory auditors of the Concessionaire.

  • Quasi-public Agency means the Connecticut Development Authority, Connecticut Innovations, Incorporated, Connecticut Health and Educational Facilities Authority, Connecticut Higher Education Supplemental Loan Authority, Connecticut Housing Finance Authority, Connecticut Housing Authority, Connecticut Resources Recovery Authority, Connecticut Hazardous Waste Management Service, Capital City Economic Development Authority, Connecticut Lottery Corporation, or as this definition may otherwise be modified by Title 1, Chapter 12 of the Connecticut General Statutes concerning quasi-public agencies.

  • Public adjuster means the insurance adjusters who do not work for any insurance company. They work for the insured to assist in the preparation, presentation and settlement of the claim. The insured hires them by signing a contract agreeing to pay them a fee or commission based on a percentage of the settlement, or other method of compensation.