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Consult your attorney and/or tax professional for a qualified opinion regarding your personal situation.
Without such a plan, Moody's said, Conseco's accountants could issue a qualified opinion questioning the company's ability to continue operating.
After firing Arthur Young & Company (now Ernst & Young), which had tarnished it with a qualified opinion, Penn Square hired Peat, Marwick, Mitchell & Company (now KPMG).
Only two players have more Premier League experience than Gareth Barry and, in his qualified opinion, there is no tougher venue to visit than a floodlit Goodison Park.
And I'm sure the attorney general will want to consider very carefully all the evidence, all the qualified opinion that there is around this issue.
Mr. Theede also disputed market talk that PriceWaterhouseCoopers might have to issue a qualified opinion on Yukos's financial statements, based on the uncertainty on how it will pay the $3.4 billion tax claim.
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They found that after the partners knew their names — and not just the name of their firms — were going to be disclosed, auditors were more likely to issue qualified opinions and less likely to sign off on audits with managed earnings.
But the experience has left me with some reasonably qualified opinions about cruise ships and how they operate.
It was also, in Graham's rather well-qualified opinion, "completely fraudulent".
The only two likely candidates were Justice Ruth Bader Ginsburg, who wrote a qualified concurring opinion in the Vernonia case, and Justice Stephen G. Breyer.
The group said in November that they would remain suspended "due to the qualified audit opinion on the financial statements... and emphasis about the company's ability to continue as a going concern being dependent on, inter alia, the collection of trade receivables and the ability to raise future funds".
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com