Licensed public accountant definition

Licensed public accountant means a person licensed by the board pursuant to Iowa Code section
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Licensed public accountant means a person licensed by the board who does not hold a certificate as a certified public accountant under this chapter and who offers to perform or performs for the public any of the following services:
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Licensed public accountant means the holder of a valid
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Examples of Licensed public accountant in a sentence

  • Licensed public accountant licenses and firm permits must be renewed annually, with renewal subject to payment of fees and any other requirements prescribed by the board.


More Definitions of Licensed public accountant

Licensed public accountant means the holder of a valid certificate as a public accountant under the Illinois Public Accounting Act.
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Licensed public accountant. ’ means public accountant (PA) or certified public accountant (CPA) licensed in one of the United States or its territories and this accountant must practice independently from the cemetery company the accountant examines. Said accountant, pursuant to Section 40-8-100(A), shall examine a cemetery company’s care and maintenance trust fund and merchandise fund every three (3) years even if there was not a previous account.
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Licensed public accountant or “LPA” means the same as defined in Iowa Code section 542.3(12). “Licensed public accounting firm” means the same as defined in Iowa Code section 542.3(13). “Licensee” means the same as defined in Iowa Code section 542.3(14).
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Licensed public accountant or "LPA" means any person who holds a valid, unrevoked and unsuspended license under the provisions of chapter 2, title 54, Idaho Code, designating said person as a licensed public accoun- tant.
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Related to Licensed public accountant

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

  • 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.

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

  • 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.

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

  • Accounting Standards means the standards of accounting or any addendum thereto for companies or class of companies referred to in section 133;

  • International Accounting Standards means the accounting standards approved by the International Accounting Standards Board from time to time.

  • 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.

  • Applicable Accounting Standards means Generally Accepted Accounting Principles in the United States, International Financial Reporting Standards or such other accounting principles or standards as may apply to the Company’s financial statements under United States federal securities laws from time to time.

  • Generally accepted auditing standards means Canadian Generally Accepted Auditing Standards as adopted by the Canadian Institute of Chartered Accountants applicable as of the date on which such record is kept or required to be kept in accordance with such standards.

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

  • IASB means the International Accounting Standards Board;

  • Technical Standards means the technical standards set out in paragraph 2.4 of the Order Form;

  • Australian Accounting Standards means the accounting standards made by the Australian Accounting Standards Board in accordance with section 227 of the Australian Securities and Investments Commission Act 2001 (Cth).

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