Public Accountancy Act definition

Public Accountancy Act means the Public Accountancy Act (Ontario). (ee) “Secretary” means the Secretary of the Board and of the Corporation. (ff) “Treasurer” means the Treasurer of the Corporation.
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Public Accountancy Act means Tex. Occ. Code Chapter 901, as amended.
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Examples of Public Accountancy Act in a sentence

  • See Ethics Advisory Opinion No. 22 (Public Accountancy Act does not make a client’s identity confidential and therefore does not conflict with financial disclosure requirements).

  • The commission has declined to extend this exception to accountants who would be reporting information regulated by the Public Accountancy Act.

  • Students in this class will become familiar with The Public Accountancy Act, Rules of Professional Conduct, and will make presentations after completing their research on the Texas Administrative Code.

  • Under the Texas Public Accountancy Act, signing a Report of Independent Registered Public Accounting Firm for a publicly traded U.S. company’s 10-K filing is considered an attest service.

  • According to Section 1-135 of the Public Accountancy Act of 1957, Revised, each office established or maintained for the practice of public accounting in this state by a foreign professional corporation, SHALL BE REGISTERED ANNUALLY WITH THE BOARD.

  • The Board shall appoint one or more public accountants licensed under the Public Accountancy Act to audit the accounts and trust funds of the University and the transactions of the Board at least once a year.

  • According to Section 1-135 of the Public Accountancy Act of 1957, Revised, each office established or maintained for the practice of public accounting in this state by a permissible business entity, SHALL BE REGISTERD ANNUALLY WITH THE BOARD.

  • The Board shall appoint one or more public accountants licensed under the Public Accountancy Act to hold office as the auditors of the University until a further appointment is made.

  • All these information are specified in the WSDL specification [19].

  • Board staff filed a complaint seeking a Cease and Desist Order whereby the respondent will cease and desist from using the CPA designation and from practicing public accountancy unless or until she complies with the registration and licensing provisions of the Public Accountancy Act by obtaining a license to practice public accountancy or certified public accountancy.

Related to Public Accountancy Act

  • 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;

  • 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.

  • 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.

  • 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.

  • 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.

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

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

  • AICPA means the American Institute of Certified Public Accountants;

  • 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.

  • Specified public utility means an electrical corporation, gas corporation, or telephone corporation, as those terms are defined in Section 54-2-1.

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

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

  • International Financial Reporting Standards or “IFRS” means the accounting standards issued or endorsed by the International Accounting Standards Board.

  • Place of public accommodation means any building or structure in which goods are supplied or services performed, or in which the trade of the general public is solicited.

  • 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.

  • 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).

  • 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.

  • 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.

  • public authority means any authority or body or institution of self- government established or constituted—

  • Society Act means the Society Act of the Province of British Columbia from time to time in force and all amendments to it;

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

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

  • application for international protection means a request made by a third country national or a stateless person for protection from a Member State, who can be understood to seek refugee status or subsidiary protection status, and who does not explicitly request another kind of protection, outside the scope of this Directive, that can be applied for separately;