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.
Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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