442.001 Definitions. - Wisconsin Statutes

442.001

442.001 Definitions. In this chapter:

442.001(1)

(1) "Attest service" means any of the following:

442.001(1)(a)

(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).

442.001(1)(b)

(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).

442.001(1)(c)

(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).

442.001(3)

(3) "Examining board" means the accounting examining board.

442.001(4)

(4) "Firm" means a proprietorship, partnership, limited liability partnership, corporation, service corporation, or limited liability company.

442.001(5)

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

442.001 - ANNOT.

History: 1999 a. 85 s. 86; 2001 a. 16.