1. 1. As used in sections 326.011 to 326.230, the following words mean:

   1. (1) "Attestation", the opinion of a certified public accountant or public accountant as to the reliability or fairness of information which is used for guidance in financial transactions or for accounting for or assessing the status or performance of commercial and noncommercial enterprises, whether public or private, following the completion of an audit, in accordance with generally accepted accounting and auditing standards;
   2. (2) "Board", the Missouri state board of accountancy;
   3. (3) "Live permit", a permit issued pursuant to section 326.210 which has not expired or been revoked or suspended;
   4. (4) "State", the term "state" when used herein includes any state, territory or insular possession of the United States or the District of Columbia.
2. 2. Masculine terms when used herein shall also include the feminine.

(L. 1967 p. 428, A.L. 1977 S.B. 100, A.L. 1981 S.B. 16)