442.001 Definitions.

159 words·~1 min read·/wi/chapter-442/442-001

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

442.001 Definitions. In this chapter:

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

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

(a).

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

(b).

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

(c).

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

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

(4m)“Institution” means an institution of higher education accredited by an accrediting agency that is recognized by the secretary of the federal department of education.

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