These will also be reflected in the independent accountant's report.

The results are tabulated in another room by an independent accountant.

The company's president resigned, and its independent accountant was dismissed.

Every business district has financial statements audited by independent accountants.

Normal practice is to refer the matters in dispute to an independent accountant.

It also provides for the hiring of independent accountants to monitor the fund.

The registration statement should include a letter from the independent accountants acknowledging the use of the report.

These are usually performed by independent accountants or auditing firms.

However, in practice, the person nominated as examiner tends to be someone other than the independent accountant.

It must also be accompanied by a report prepared by an independent accountant.

The account should be audited by an independent accountant.

In that case, independent accountants say, a company should calculate the value of the contracts based on conservative models and assumptions.

The fund also asked Siebel to let an independent accountant decide the option accounting issue.

The spokesman said that the commission was trying to impose "a new and unrealistic obligation on independent accountants."

Arthur Young was Republicbank's independent accountant for several years until the merger.

Jackson had finally, without telling Cazie, hired an independent accountant, who had yet to report back to him.

It also includes the report of the independent accountants, and the Department's consolidated financial statements and associated notes.

His father, a former vice president of Citibank in New York, is an independent accountant.

The review, which was conducted by independent accountants, also found record-keeping shortcomings that made it hard to document what had happened.

The independent accountant can be the company's auditor or a person qualified to be appointed as an examiner of the company.

As with the petitioner, where the independent accountant has failed to exercise utmost good faith, the court may decline to hear the petition.

Mr. Chapin said he was not aware of any problems in his charity's financial statements, which have audited by an independent accountant.

Dumenil has called in Touche Ross as independent accountants to assess the scale of the problem.

Officials at all four schools said that audits by independent accountants had recently been concluded and that all their Federal grants appeared to be in order.

It is perhaps worth mentioning the importance of the sale agreement stating that the independent accountant will act as an expert rather than as an arbitrator.