Tennessee Code 62-1-113 – Prohibited activities
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Terms Used In Tennessee Code 62-1-113
- Attest: means providing the following services:
(A) Any audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS). See Tennessee Code 62-1-103 - Board: means the state board of accountancy established under §. See Tennessee Code 62-1-103
- Certificate: means a certificate as certified public accountant issued under §. See Tennessee Code 62-1-103
- Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
- License: means a certificate issued under §. See Tennessee Code 62-1-103
- Licensee: means the holder of a license. See Tennessee Code 62-1-103
- Manager: means a manager of a limited liability company. See Tennessee Code 62-1-103
- Member: means a member of a limited liability company. See Tennessee Code 62-1-103
- Permit: means a permit to practice as a CPA firm issued under §. See Tennessee Code 62-1-103
- Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
- Professional: means arising out of or related to the specialized knowledge or skills associated with CPAs. See Tennessee Code 62-1-103
- Public accountant: means a person holding a registration issued under §. See Tennessee Code 62-1-103
- Registration: means the registration issued to a public accountant under §. See Tennessee Code 62-1-103
- Report: when used with reference to attest services, means an opinion, report or other form of language that states or implies assurance as to the reliability of any financial statements or assertion. See Tennessee Code 62-1-103
- State: means any state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands and Guam, except that "this state" means the state of Tennessee. See Tennessee Code 62-1-103