Section 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 (1) (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 (1) (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 (1) (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.

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