ATA Definition

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ATA (Accredited Tax Advisor), in the US, is a national credential conferred by Accreditation Council for Accountancy and Taxation to professionals who handle sophisticated tax planning issues, including ownership of closely held businesses, qualified retirement plans and complicated estates.

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FULL DISCLOSURE, generally, is the requirement to disclose all relevant or material facts to a transaction.

ISSUER is an entity that borrows money through the sale of securities.

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