Practice of public accountancy definition

Practice of public accountancy or "public accounting" means the giving of an assurance, in a report

Practice of public accountancy means the performance or the offering to perform attest services for a client or potential client, by a licensee, registered firm or individual qualifying for practice privileges under section 6 of P.L.2008, c.45 (C.45:2B-50.1). The "practice of public accountancy" also means the performance or the offering to perform by a licensee or individual qualifying for practice privileges under section 6 of P.L.2008, c.45 (C.45:2B-50.1) of one or more of the following: a compilation of a financial statement to be performed in accordance with SSARS, management advisory, financial advisory or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters.

Practice of public accountancy also means the performance or the

Examples of Practice of public accountancy in a sentence

• Practice of public accountancy means performance of or any offer to perform one or more services for a client or potential client, including the performance of such services while in the employ of another person by a licensee, professional services of accounting, tax, personal financial planning, litigation support services, and those professional services for which standards are promulgated.

• The most significant digit of the binary number was formed from the current day's image, the second — from one day prior, the third — from two days prior, and the least significant digit — from the image three days prior.

• SECTION 7401Definition of practice of public accountancy SECTION 7402 Practice of public accountancy and use of title "certified public accountant" or "public accountant" NYsenate.gov news & issues senators & committees bills & laws events about the senate Follow the New York Senate facebook twitter youtube Accessibility Statement Contact the Senate Creative Commons Developers Home Rule Form Policies & Waivers Privacy Policy Terms of Participation Sorry, you need to enable JavaScript to visit this website.

More Definitions of Practice of public accountancy

Practice of public accountancy or "public accounting" means the giving of an assurance, in a report or otherwise, whether expressly or implicitly, unless this assurance is given by an employee to his employer.

Practice of public accountancy means performing or offering to perform attest or nonattest services for the public by a person not required to have a permit to practice or a firm not required to register with the board.

Practice of public accountancy means providing or offering to provide attest services to the public, or using the titles “certified public accountant,” “public accountant,” “CPA,” or “PA”;

Practice of public accountancy means the performance or offering to perform by a person holding himself out to the public as a permit holder, for a client or potential client, of one or more kinds of services involving:

Practice of public accountancy or “public accounting” means the giving of an

Practice of public accountancy means the performance or offering to perform by a person holding himself out to the public as a permit holder, for a client or potential client, of one or more kinds of services involving: 00l.20A the use of accounting or auditing skills, including the issuance of reports on financial statements which state or imply any level of assurance as to the reliability of any financial statements associated with such assurances; 00l.20B management, advisory, financial, or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters.

Practice of public accountancy or “public accounting” means the giving of an assurance, in a report or otherwise, whether expressly or implicitly, unless this assurance is given by an employee to his employer. [Observation: This definition is not correct. For example, it does not recognize that the giving of assurance by a person whose financial information is presented does not constitute the practice of public accounting. Section 54.1-4400 defines the “practice of public accounting:”