qualified public accountant

Defined in 1 place of the United States Code.

For purposes of this subchapter, the term “qualified public accountant” means—

(i) a person who is a certified public accountant, certified by a regulatory authority of a State;

(ii) a person who is a licensed public accountant licensed by a regulatory authority of a State; or

(iii) a person certified by the Secretary as a qualified public accountant in accordance with regulations published by him for a person who practices in States where there is no certification or licensing procedure for accountants.

Source

1994–present 29 U.S.C. § 1023Labor · Annual reports · for purposes of this subchapter