Definitions

(1) For the purpose of this Chapter, unless the context otherwise requires: (a) “Client” shall be defined as in Tenn. Code Ann. § 62-1-103; (b) “Enterprise” means any person(s) or entity, whether organized for profit or not, with respect to which a licensee performs professional services; (c) “Firm” means a sole proprietorship, partnership, or corporation holding a permit or required to hold a permit issued under Tenn. Code Ann. §§ 62-1-108, 62-1-109 or corresponding prior law; (d) “Licensee” shall be defined as in Tenn. Code Ann. § 62-1-103; (e) “Professional service” means any service performed or offered by a licensee for a client in the course of the practice of public accountancy.