An individual who is not party to the contract between a CPA and the client, but who is known by both and is intended to receive certain benefits from the contract is known as:

Third party beneficiary.

Explanation:

This is easily seen in contracts as it is said that a third party beneficiary is a person that benefits from an agreement between two persons or a contract between two persons. This is despite the fact that this said person has no effect or was not in any way a part of the said contract.

A third party beneficiary can be denied the rights to compensation of the contract, especially when contract is not fulfilled.

Rights which makes the third party beneficiary valid and concretely a part of the contact are been attached and solidified if the said contract comes through.

answer; competency based pay;

answer///parietal;