Rules & Regulations of the State of Tennessee
Title 0020 - Accountancy
Chapter 0020-06 - Peer Review Program
Section 0020-06-.01 - DEFINITIONS
Universal Citation: TN Comp Rules and Regs 0020-06-.01
Current through September 24, 2024
(1) For purposes of this Chapter, unless the context otherwise requires:
(a) "Approved peer
review program" means any peer review program conducted by the Board, the
Public Company Accounting Oversight Board (PCAOB), the Tennessee Society of
Certified Public Accountants, the AICPA or any other similar program conducted
by another individual or entity approved by the Board;
(b) "Licensee" means certified public
accountant or public accountant;
(c)
"Firm" means CPA firm and PA firm as defined in Tenn. Code Ann. §
62-1-103;
(d) "Firm location" means an individual
office location of a firm;
(e) "Peer
Review" shall be defined as in Tenn. Code Ann. §
62-1-103.
Authority: T.C.A. §§ 62-1-105(e)(6) and 62-1-201.
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