accountant's opinion

(redirected from Statement of Opinion)

Accountant's opinion

A signed statement from an independent public accountant after examination of a firm's records and accounts. The opinion may be unqualified or qualified. See: Qualified opinion.

Accountant's Opinion

An auditor's statement that he/she has reviewed the financial statements of a company and believes that they are accurate, complete, and in accordance with Generally Accepted Accounting Principles. Most of the time, a publicly-traded company's annual report contains an accountant's opinion; a report without one can be a matter of concern to investors. Instead of an accountant's opinion, the auditor may issue a qualified opinion, stating that the auditor is unable to render a full opinion about a company's finances, or a portion thereof, because the company's accounting does not meet the Generally Accepted Accounting Principles, or because the information was for some reason incomplete. An accountant's opinion is also called an auditor's report, a clean opinion, or simply an opinion.

accountant's opinion

See opinion.
References in periodicals archive ?
FURTHER READING: Truth may be a subjective matter in Supreme Court case Omnicare: The other securities case directors and officers should be worried about SCOTUS tackles when a statement of opinion is actionable under the 1933 Act
Eligible AMs from all four parties have now signed a Statement of Opinion, tabled on a cross-party basis at the National Assembly, backing the bid.
Glenn Hayward of Nominet said: "It is very rare for unanimous support to be achieved for a Statement of Opinion and we appreciate the support from all parties as we are about to make our bid.
The South Wales Valleys AM used the 70th anniversary of the end of the 1930s conflict to table a statement of opinion calling for a memorial to be built at the Senedd in Cardiff Bay.
Ceredigion AM Elin Jones this week lodged a statement of opinion - the assembly's equivalent of a House of Commons' early day motion - calling for all members to support the need for a second aircraft.
At issue is whether or not a plaintiff may survive a motion to dismiss by alleging that a statement of opinion contained in a registration statement was "objectively false" -- that is, merely inaccurate -- or whether the plaintiff must go further and allege facts showing that the opinion was "subjectively false" -- meaning that the defendant did believe the statement at the time it was made.
Some 14 AMs have signed a statement of opinion proposed by Conservative AM William Graham which reads: "This Assembly encourages local authorities in Wales to permit the recording and broadcasting of all council meetings that are designated open to the public wherever possible, and acknowledges the good practice already undertaken by many local authorities in Wales which have embraced social networking and internet broadcasting to increase transparency and communication with their constituents.
Liberal Democrat AM Mick Bates is the only member to have succeeded in getting a statement of opinion turned into policy by the assembly.
Labour's Deputy Social Justice Minister Huw Lewis accused Plaid Cymru of being flaky over the issue after senior Plaid AM Helen Mary Jones changed her mind over supporting a statement of opinion he has tabled.
Together with Plaid Cymru AM Jocelyn Davies, I have launched a Statement of Opinion in the Assembly calling for a buffer zone policy to be introduced immediately.

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