certificate of accountant

certificate of accountant
An accountant's license to practice as a certified public accountant. 1 Am J2d Accts § 2; the statement by a certified public accountant, or other accountant, employed to examine the books of a corporation, partnership, or individual engaged in business, or of a charitable corporation, appended to the financial statement of the corporation, partnership, or individual, that he has examined the books and accounts of the corporation, partnership, or individual, and that the financial statement is a true representation of the financial condition of the business conducted or the charity administered.

Ballentine's law dictionary. . 1998.

Игры ⚽ Нужно сделать НИР?

Look at other dictionaries:

  • Accountant — Occupation Names Accountant qualified accountant professional accountant chartered accountant Activity sectors business Description …   Wikipedia

  • Certified Public Accountant — Not to be confused with Certified Accountant. Not to be confused with Certified Practising Accountant. Certified Public Accountant (CPA) Type Qualified accountants Industry Accounting and Finance Founded United States Headquarters United States …   Wikipedia

  • Chartered Accountant — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Uniform Certified Public Accountant Examination — The Uniform Certified Public Accountant Examination (Uniform CPA Exam) is the examination administered to people who wish to become Certified Public Accountants in the United States. The Uniform CPA Exam is developed and maintained by the… …   Wikipedia

  • Chartered Certified Accountant — Type British qualified accountants Industry Accountancy and Finance Founded [England, UK] (1904) …   Wikipedia

  • practising certificate — ➔ certificate * * * practising certificate UK US noun [C] UK also US practicing license) ► ACCOUNTING, LAW an official document that shows that you have the necessary qualifications to work as an accountant or lawyer: »In order to practise,… …   Financial and business terms

  • certified public accountant — noun Date: 1896 an accountant who has met the requirements of a state law and has been granted a certificate …   New Collegiate Dictionary

  • certified public accountant — One who has received from a commission, board, or proper officer a certificate qualifying him to practice as a certified public accountant. Frazer v Shelton, 320 111 253, 150 NE 696, 43 ALR 1086 …   Ballentine's law dictionary

  • certified accountant — noun A member of the Chartered Association of Certified Accountants, authorized to audit company accounts • • • Main Entry: ↑certificate …   Useful english dictionary

  • auditor's certificate — See: accountant s opinion. Bloomberg Financial Dictionary …   Financial and business terms

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”