Rules & Regulations of the State of Tennessee
Title 0020 - Accountancy
Chapter 0020-03 - Rules of Professional Conduct
Section 0020-03-.01 - DEFINITIONS
Universal Citation: TN Comp Rules and Regs 0020-03-.01
Current through September 24, 2024
(1) For the purpose of this Chapter, unless the context otherwise requires:
(a) "Client"
shall be defined as in Tenn. Code Ann. §
62-1-103;
(b) "Enterprise" means any person(s) or
entity, whether organized for profit or not, with respect to which a licensee
performs professional services;
(c)
"Firm" means a sole proprietorship, partnership, or corporation holding a
permit or required to hold a permit issued under Tenn. Code Ann. §§
62-1-108,
62-1-109 or corresponding prior
law;
(d) "Licensee" shall be defined
as in Tenn. Code Ann. §
62-1-103;
(e) "Professional service" means any service
performed or offered by a licensee for a client in the course of the practice
of public accountancy.
Authority: T.C.A. §§ 62-1-105 and 62-1-111.
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