Colorado Revised Statutes Title 12. Professions and Occupations § 12-100-103. Definitions--rules

(1) “Accredited college or university” means either:

(2) “Board” means the state board of accountancy created in section 12-100-104.

(3) “Foreign corporation” means a corporation organized under the laws of another state that meets the requirements of section 12-100-114(11).

(4) “Foreign limited liability company” means a limited liability company organized under the laws of another state that meets the requirements of section 12-100-114(11).

(5) “Limited liability company” means a limited liability company organized for the sole purpose of providing professional services to the public customarily performed by certified public accountants and includes foreign limited liability companies.

(6) “Peer review” means a study, appraisal, or review by an independent certified public accountant of one or more aspects of the professional work of another certified public accountant or of a registered partnership, corporation, or limited liability company that issues attest or compilation reports.

(7) “Person” includes individuals, partnerships, professional corporations, and limited liability companies.

(8) “Professional corporation” means a corporation organized for the sole purpose of providing professional services to the public customarily performed by certified public accountants and includes foreign corporations.

(9) “State” means any state, territory, or insular possession of the United States and the District of Columbia.