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.
AGENCY is the relationship between a principal and an agent wherein the agent is authorized to represent the principal in certain transactions.
COLLECTIBLE is an amount subject to or requiring payment especially as specified, e.g. a collectible bill.
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