Search Results for: LETTER OF ATTORNEY

power of attorney

power of attorney. 1. An instrument granting someone authority to act as agent or attorney-in-fact for the grantor. • An ordinary power of attorney is revocable and automatically terminates upon the death or incapacity of the principal. — Also termed letter of attorney. [Cases: Principal and Agent 51.] 2. The authority so granted; specif., the

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attorney

attorney n. 代理人;法律事务代理人;律师 1在英国旧时,代理人分为私人代理人〔private attorney〕和法律事务代理人〔attorney at law〕。前者又称为事实代理人〔attorney in fact〕,指接受委托而代替他人从事一定行为的人。委托代理人的文书叫作代理授权书〔power or letter of attorney〕。法律事务代理人过去是指被准许在西敏的较高级别的普通法法院执业的人,他们相当于在衡平法院执业的事务律师〔solicitor〕,及在海事法院、教会法院、遗嘱检验法院和离婚法院执业的代诉人〔proctor〕。自1292年开始,法律事务代理人成为一种单独的律师种类。1574年枢密院下令将法律事务代理人和事务律师排除在伦敦四大律师公会〔Inns of Court〕之外,此后他们便开始加入到预备律师公会〔Inns of Chancery〕中去。中世纪时的法律授权由法官来接收和管理他们,其成为法院的官员并受法院纪律的约束,对之培训主要采用学徒制。从1831年起,若想获准成为法律事务代理人或事务律师必须通过考试。在实践当中,法律事务代理人也是事务律师,只有在普通法法院的正式诉讼程序中才称为法律事务代理人。1873年《司法组织法》〔Judicature Act〕废除了这一称谓,而将所有的法律事务代理人、事务律师、代诉人统一称为「最高法院的事务律师」〔solicitor of the Supreme Court of Judicature〕。2在美国,该词在一般意义上即指律师,与attorney at law或counselor at law同义。

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power of attorney

power of attorney (1)授权书;委托书 一种书面文件,本人〔principal〕以此指定他人为代理人,授权其为本人利益从事某类行为或某一特定行为。它可以是单方面出具的法律文件〔deed poll〕,也可以是其他法律文件(如契约或协议)的组成部分。其授权可以是总括性的〔general or full〕,也可以是特定的〔special or limited〕。授权委托书产生代理关系,而所涉财产的所有权仍由授权人享有。代理人如为「非法律代理人」〔attorney in fact〕,则本人死亡时,代理权亦即依法终止。亦作「letter of attorney」或「warrant of attorney」。 (2)代理权 指依据上述文件所授予的权力。

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audit letter

audit letter. A written request for an attorney, banker, or someone else to give financial auditors information about a person or entity being audited, including information about pending or threatened litigation. • The recipient of an audit letter usu. sends the response (called an audit-letter response) directly to the financial auditors. See AUDIT RESPONSE. [Cases:

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confirmation

confirmation, n. 1. The act of giving formal approval (Senate confirmation hearings). [Cases: United States 35. C.J.S. United States §§ 23, 53, 56–57.] 2. The act of verifying or corroborating; a statement that verifies or corroborates (the journalist sought confirmation of the district attorney’s remarks). 3. The act of ratifying a voidable estate; a type

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audit response

audit response. A letter that an attorney provides to a client’s financial auditors, usu. at the client’s request, re-garding matters such as pending or threatened litigation. • Audit responses should comply with the American Bar Association’s Statement of Policy Regarding Lawyer’s Responses to Auditors’ Requests for Information, published in December 1975. — Also termed audit-letter

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