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24.201.1102    DEFINITIONS

As used in this subchapter:

(1) "Practice unit" means each permit holder who practices public accounting as an individual or sole proprietor or each separate office of a sole proprietorship, partnership or professional corporation which practices public accounting, or a governmental organization which employs a permit holder in a public accounting capacity.

(2) "Peer review" means a review under a formal peer review program sponsored by the division of firms of the American institute of certified public accountants or such other formal peer review program approved by the board of public accountants (board) .

History: 37-50-203, MCA; IMP, 37-50-203, MCA; NEW, 1986 MAR p. 1500, Eff. 9/12/86; AMD, 1990 MAR p. 586, Eff. 3/30/90; AMD, 2004 MAR p. 2916, Eff. 12/3/04; TRANS, from Commerce, 2005 MAR p. 2668.

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