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issuer

   Also found in: Dictionary/thesaurus, Medical, Legal, Idioms, Wikipedia 0.03 sec.
Issuer
1. The entity, such as a corporation or municipality, that offers (or proposes to offer) its securities for sale.

2. The creator of an option, sometimes referred to as the writer.

Notes:
One exception is that there is considered to be no issuer for certificates of interest or participation in oil, gas, mining titles, or leases where payments are made out of production income.

Issuer
An entity that puts a financial asset in the marketplace.
issuer
An organization that is selling or has sold its securities to the public.
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? Mentioned in ? References in periodicals archive
 
They address analysts' independence from corporate issuers' influence, analysts' access to issuer executives, disputes between companies and analysts over published reports, corporate issuers' prepublication review of analysts' reports, and issuer-sponsored research.
A joint task force of the Institute of Chartered Financial Analysts ... by Journal of Accountancy
Nonaudit services: Any professional services provided to an issuer by a registered public accounting firm, other than those provided in connection with an audit or a review of an issuer's financial statements (SOA Section 2(a)(8)).
Effects of the SOA on the accounting profession by Miller, Michael R. / The Tax Adviser
Additionally, the PCAOB has set registration fees, which are tiered according to the number of issuer clients a firm performed audits for in the preceding fiscal year.
SEC rules on audit board registration by California CPA
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