Maine Revised Statutes > Title 32 > Chapter 113 – Practice of Public Accountancy
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Terms Used In Maine Revised Statutes > Title 32 > Chapter 113 - Practice of Public Accountancy
- Attest service: means providing the following services:
A. See Maine Revised Statutes Title 32 Sec. 12201Board: means the Board of Accountancy established under Title 5, section 12004?A, subsection 1, or its predecessor under prior law. See Maine Revised Statutes Title 32 Sec. 12201 Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. See Maine Revised Statutes Title 36 Sec. 111 Certificate: means a certificate as "certified public accountant" issued under prior law, and a certificate as "public accountant" issued under prior law, or a corresponding certificate as a certified public accountant issued after examination under the law of any other state. See Maine Revised Statutes Title 32 Sec. 12201 Commission: means the Maine Milk Commission. See Maine Revised Statutes Title 7 Sec. 2951 Dealer: means any person who purchases or receives milk for sale as the consignee or agent of a producer, or handles for sale, shipment, storage or processing within the State and shall include a producer-dealer and a sub-dealer, but shall not include a store other than an integrated operation. See Maine Revised Statutes Title 7 Sec. 2951 Decedent: A deceased person. Department: means the Department of Professional and Financial Regulation. See Maine Revised Statutes Title 32 Sec. 12201 Dependent: A person dependent for support upon another. Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial. Firm: means a sole proprietorship, a corporation, a partnership or any other form of organization. See Maine Revised Statutes Title 32 Sec. 12201 Inhabitant: means a person having an established residence in a place. See Maine Revised Statutes Title 1 Sec. 72 Integrated operation: means a person who is a dealer and who also sells at retail the milk that the person handles for sale, shipment, storage or processing within the State. See Maine Revised Statutes Title 7 Sec. 2951 Licensee: means a person who holds a license issued by the board under section 12230 or 12231 or a corresponding provision of prior law, or a firm that holds a license issued by the board under section 12252. See Maine Revised Statutes Title 32 Sec. 12201 Market: means any city, town or parts thereof of the State, or 2 or more of the same or parts thereof designated by the commission as a natural marketing area. See Maine Revised Statutes Title 7 Sec. 2951 Milk: means any of the following, regardless of the presence of any flavoring:
A. See Maine Revised Statutes Title 7 Sec. 2951Mortgagee: shall be construed to include the heirs and assigns of the mortgagee. See Maine Revised Statutes Title 36 Sec. 501 Municipal officers: means the mayor, councillors and aldermen of cities, the members of the select board of towns and the assessors of plantations. See Maine Revised Statutes Title 36 Sec. 501 Municipality: shall include cities, towns and plantations. See Maine Revised Statutes Title 36 Sec. 501 Notice: means written notification served personally, sent by certified mail or sent by first-class mail to the last known address of the person for whom the notification is intended. See Maine Revised Statutes Title 36 Sec. 111 Oversight: Committee review of the activities of a Federal agency or program. Peer review: means a study, appraisal or review of one or more aspects of the professional work of a certified public accountancy firm that provides an attest service by a person or persons who are licensed as certified public accountants and who are not affiliated with the certified public accountancy firm being reviewed. See Maine Revised Statutes Title 32 Sec. 12201 Person: means any individual, partnership, firm, corporation, association or other unit, and the State and all political subdivisions or agencies thereof, except state owned and operated institutions. See Maine Revised Statutes Title 7 Sec. 2951 Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111 Place: shall include municipalities, townships and any other unorganized area. See Maine Revised Statutes Title 36 Sec. 501 Practice of or practicing public accountancy: means the following combined activities by a person or firm:
A. See Maine Revised Statutes Title 32 Sec. 12201Producer: means any person who produces milk and sells such milk only to dealers. See Maine Revised Statutes Title 7 Sec. 2951 Property: shall be construed to mean both real estate and personal property. See Maine Revised Statutes Title 36 Sec. 501 Quality Review: means a study, appraisal or review of one or more aspects of the professional work of a person or firm in the practice of public accountancy, by a person or persons who hold certificates and who are not affiliated with the person or firm being reviewed. See Maine Revised Statutes Title 32 Sec. 12201 Registered mail: shall be construed to include certified mail. See Maine Revised Statutes Title 36 Sec. 501 Report: includes any form of language that disclaims an opinion when such form of language is conventionally understood to imply positive assurances as to the reliability of the attest information or compiled financial statements referred to or special competence on the part of the person or firm issuing such language and includes any other form of language that is conventionally understood to imply such assurance or such special knowledge or competence. See Maine Revised Statutes Title 32 Sec. 12201 Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 111 Rule: means any rule or other written directive of general application duly adopted by the board. See Maine Revised Statutes Title 32 Sec. 12201 Store: means a grocery store, dairy product store, canteen, milk vending machine operator, milk dispensing operator or any similar commercial establishment or outlet or any other sale where milk is sold to consumers for consumption off the premises where sold. See Maine Revised Statutes Title 7 Sec. 2951 Substantial equivalency: means that the education, examination and experience requirements for certified public accountants contained in the statutes and administrative rules of another jurisdiction are comparable to or exceed the education, examination and experience requirements of this State or that an individual certified public accountant's education, examination and experience qualifications are comparable to or exceed the education, examination and experience requirements of this State. See Maine Revised Statutes Title 32 Sec. 12201 Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111 Tax collector: shall mean any person chosen, appointed or designated by a municipality or the officers thereof to collect any tax due a municipality; or his successor in office. See Maine Revised Statutes Title 36 Sec. 501 Taxpayer: means any person required to file a return under this Title or to pay, withhold and pay over or collect and pay over any tax imposed by this Title. See Maine Revised Statutes Title 36 Sec. 111 Timber and grass: when used in reference to the public reserved lots, so called, in unorganized territory in the State, means all growth of every description on said lots. See Maine Revised Statutes Title 1 Sec. 72