442.001(5)

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(5) “Member of a firm” means a director, manager, employee, officer, owner, shareholder, principal, or partner of a firm.

442.001

442.001 Definitions. In this chapter:

442.001(1)

(1) “Attest service” means any of the following:

442.001(1)(a)

(a) An audit or any other engagement that is performed or intended to be performed in accordance with rules promulgated under § 442.01 (1)(a).

442.001(1)(b)

(b) A review of a financial statement that is performed or intended to be performed in accordance with rules promulgated under § 442.01 (1)(b).

442.001(1)(c)

(c) An examination of prospective financial information that is performed or intended to be performed in accordance with rules promulgated under § 442.01 (1)(c).

442.001(3)

(3) “Examining board” means the accounting examining board.

442.001(4)

(4) “Firm” means a proprietorship, partnership, limited liability partnership, corporation, service corporation, or limited liability company.