Accounting Firm has the meaning set forth in Section 2.3(c).
Independent Accounting Firm has the meaning set forth in Section 2.05(c).
Neutral Accountant means a national independent accounting firm selected by Buyer and reasonably acceptable to Sellers.
Audit Firm means a legal person or any other entity, regardless of its legal form, that is approved in accordance with this Directive by the competent authorities of a Member State to carry out statutory audits;
Reconciliation Dispute has the meaning set forth in Section 7.9 of this Agreement.
Independent Accountant has the meaning set forth in Section 2.04(c)(iii).
Valuation Firm has the meaning set forth in Section 1.6(c)(ii).
CPA Firm has the meaning set forth in Section 2.3(c).
Accounting Referee has the meaning set forth in Section 6.01(c).
cost accountant means a cost accountant as defined in clause (b) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;
Auditing Party means the Party conducting an audit of the Audited Party’s books, records, data and other documents.
Disputed Items has the meaning set forth in Section 3(b)(3)(A).
Independent Expert means a Person or entity with no material current or prior business or personal relationship with the Advisor or the Directors and who is engaged to a substantial extent in the business of rendering opinions regarding the value of assets of the type held by the Company.
Clearing Firm means an entity that meets the requirements of clearing membership at a Clearing House that clears Trades in any or all of the MarketAxess SEF Swaps and is authorized to submit Trades for clearing to the Clearing House.
Disputed Item has the meaning set forth in Section 1.3(c).
Tax Dispute has the meaning set forth in Section 5.06.
Independent Firm means a recognized law or accounting firm; provided, however, that such term shall not include any accounting firm that performs or has preformed audit services with respect to Distributing or Controlled.
Tax Matter has the meaning set forth in Section 7.01.
Independent Auditor has the meaning specified in subsection 7.01(a).
Disputing Party has the meaning specified in Paragraph 5.
Accountant A Person engaged in the practice of accounting who (except when this Indenture provides that an Accountant must be Independent) may be employed by or affiliated with the Issuer or an Affiliate of the Issuer.
Technical Dispute has the meaning specified in Section 12.2;
Seller’s Accountants means Xxxxxxx & Xxxxxx.
Independent Auditors has the meaning set forth in Section 3.2.
Neutral Auditor means Ernst & Young or, if Ernst & Young is unable to serve, an impartial nationally recognized firm of independent certified public accountants other than Seller’s accountants or Purchaser’s accountants, mutually agreed to by Purchaser and Seller.
sponsoring firm means the firm registered in a jurisdiction of Canada on whose behalf an individual acts as a dealer, an underwriter, an adviser, a chief compliance officer or an ultimate designated person;