INDICATIVE Definition

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INDICATIVE is a stock price quote that is non-firm. All quotes displayed by Market Makers in OTCBB issues are required to be firm, with the exception of DPPs which are limited to indicative quotes only.

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MANAGEMENT'S SPECIALIST is an individual or organization possessing expertise in a field other than accounting or auditing, whose work in that field is used by the entity to assist the entity in preparing the financial statements.

GENERAL CONTROLS, in accounting, are the policies and procedures to assure proper operation of computer systems, including controls over network operations, software acquisition and maintenance, and access security.

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