Definitions | MidpageAc 102.01“Attest” means “attest” as defined in RSA 309-B:3 I, namely, “providing the following services:Ac 102.02"Board" means “board” as defined in RSA 309-B:3 II, namely, “the New Hampshire board of accountancy established under RSA 309-B:4.”Ac 102.03“Certified Public Accountant (CPA)” means a person holding a current certificate issued under RSA 309-B:5, or a person holding an equivalent accounting license issued in any jurisdiction in the United StatesAc 102.04“Chartered Accountant” means a person holding an accounting license issued in Australia, Canada, or Ireland that is at a level equivalent to a CPA in the United StatesAc 102.05“Client” means a person, persons or entity which retains a practicing accountant or the firm of a practicing accountant, which firm is engaged in the practice of public accountancy, for the performance of professional accounting servicesAc 102.06“Code of Professional Conduct” means the “Code of Professional Conduct” of the American Institute of Certified Public Accountants (AICPA), December 15, 2014 edition, including the interpretationsAc 102.07“Contadores Publicos Certificado” means a person holding a current accounting license issued in Mexico that is at a level equivalent to a CPA in the United StatesAc 102.08“CPA firm” means “CPA firm” as defined by RSA 309-B:3, IV, namely, “a sole proprietorship, a corporation, a partnership including a limited liability partnership, a limited liability company including a professional limited liability company, or any other legally authorized association issued a license under RSA 309-B:8.”Ac 102.09“Financial Statement” means a document and related footnotes that purports to represent actual or prospective financial positions at a particular time, or results of operations, cash flow, or changes in financial position for a period of time, in conformity with generally accepted accounting principles or another comprehensive basis of accountingAc 102.10“Firm” means any business entity, however configured or organized, engaged in the practice of public accountancyAc 102.11“License” means “license” as defined by RSA 309-B:3, VIII, namely, “certificate issued under RSA 309-B:5, a permit issued under RSA 309-B:8 or a registration under RSA 309-B:9; or in each case, a certificate or permit issued under corresponding provisions of prior law.”Ac 102.12“Licensee” means “licensee” as defined by RSA 309-B:3, IX, namely, “the holder of a license as defined in RSA 309-B:3, VIII” and includes each CPA and PAAc 102.13“Permit” means “permit” as defined in RSA 309-B:3, XIII, namely, “a permit to practice as a CPA firm issued under RSA 309-B:8 or corresponding provisions of prior law, or under corresponding provisions of the laws of other states.”Ac 102.14“Public Accountancy” means the provision of any service, the undertaking of any function, or the exercise of any privilege for which a certificate, registration, or permit is required pursuant to RSA 309-BAc 102.15“Public Accountant (PA)” means a licensee whose registration has been issued pursuant to RSA 309-B:9Ac 102.16“Public Accounting Experience” means the performance of one or more kinds of services regulated under RSA 309-B and these rules and performed under the supervision of a CPA, Chartered Accountant, Contadores Publicos Certificado, PA or in an entity that holds itself out to the public as a firm as defined in Ac 101.07Ac 102.17“Public Accounting Firm (PA Firm)” means a business entity in which at least a simple majority of the ownership of the firm, in terms of financial interests and voting rights, holds a registration issued under RSA 309-B:9, and is organized as:Ac 102.18“Semester Hour” means the number of hours which a class meets during a single semester, expressed on a per-credit basis, as calculated by the institution offering the course