Source: https://development.code.dccouncil.us/dc/council/code/sections/47-2853.41.html
Timestamp: 2019-04-25 06:26:25+00:00

Document:
D.C. Law Library - § 47–2853.41. Definitions; scope of practice for accountants.
↪ § 47–2853.41. Definitions; scope of practice for accountants.
§ 47–2853.41. Definitions; scope of practice for accountants.
(E) An examination, review, or agreed-upon procedures engagement to be performed in accordance with the Statements on Standards for Attestation Engagements, other than an examination described in subparagraph (C) of this paragraph.
(2) “Board” means the Board of Accountancy established under § 47-2853.06(b).
(3) “Certificate” means the certificate of certified public accountant.
(4) “Compilation service” means providing a service to be performed in accordance with Statements on Standards for Accounting and Review Services that is presenting in the form of financial statements information that is the representation of management or owners without undertaking to express any assurance on the statements.
(5) “Firm” means a sole proprietorship, a corporation, a partnership, or any other form of organization.
(6) “Home office” means the location specified by the client as the address to which a service described in § 47-2853.49(d)(4) is directed.
(D) Examining prospective financial information.
(8) “Principal place of business” means the office location designated by a certified public accountant for purposes of § 47-2853.49 and reciprocity.
This section is referenced in § 47-2853.06 and § 47-2853.44.
“(a) For the purposes of this part, the term ‘Practice of Certified Public Accounting’ means providing accounting or consulting services under circumstances where there is an expectation of public confidence in such services, and attesting to the results, including (1) expressing opinions on financial statements (audits); (2) reviewing financial statements and issuing reports in standard form on such statements; (3) compiling financial statements and issuing reports in standard form on such compilations; (4) examining prospective financial information.

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