These are usually performed by independent accountants or auditing firms.
The registration statement should include a letter from the independent accountants acknowledging the use of the report.
It also provides for the hiring of independent accountants to monitor the fund.
Every business district has financial statements audited by independent accountants.
Normal practice is to refer the matters in dispute to an independent accountant.
The results are tabulated in another room by an independent accountant.
The company's president resigned, and its independent accountant was dismissed.
It must also be accompanied by a report prepared by an independent accountant.
However, in practice, the person nominated as examiner tends to be someone other than the independent accountant.
In that case, independent accountants say, a company should calculate the value of the contracts based on conservative models and assumptions.