N.H. Code Admin. R. Ac 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 services
Effective Jan 1, 2012#1663, eff 12-17-80; ss by #2475, eff 9-13-83; ss by #3061, eff 7-18-85, EXPIRED: 7-18-91 New. #5365, eff 3-27-92; ss by #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98 New. #6901, eff 12-4-98; ss by #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07 New. #9032, eff 11-21-07; ss by #10053, eff 1-1-12 (from Ac 101.04)Board of Accountancy
Source. #1663, eff 12-17-80; ss by #2475, eff 9-13-83; ss by #3061, eff 7-18-85, EXPIRED: 7-18-91 New. #5365, eff 3-27-92; ss by #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98 New. #6901, eff 12-4-98; ss by #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07 New. #9032, eff 11-21-07; ss by #10053, eff 1-1-12 (from Ac 101.04)