Tenn. Comp. R. & Regs. 0020-06-.01 - DEFINITIONS

(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.

Notes

Tenn. Comp. R. & Regs. 0020-06-.01

Original rule filed August 2, 1996; effective October 16, 1996. Repeal and new rule filed June 10, 1999; effective August 24, 1999. Amendment filed October 15, 2003; effective December 29, 2003. Amendment filed October 17, 2003; effective December 31, 2003.

Authority: T.C.A. §§ 62-1-105(e)(6) and 62-1-201.