District of Columbia Code Division VIII. General Laws. § 47-2853.41. Definitions; scope of practice for accountants.

(1) “Attest services” or “attestation services” means providing any of the following services:

(2) “Board” means the Board of Accountancy established under § 47-2853.06(b).

(3) “Certificate” means the certificate of certified public accountant.

(4) “Compilation service” means providing a service to be performed in accordance with Statements on Standards for Accounting and Review Services that is presenting in the form of financial statements information that is the representation of management or owners without undertaking to express any assurance on the statements.

(5) “Firm” means a sole proprietorship, a corporation, a partnership, or any other form of organization.

(6) “Home office” means the location specified by the client as the address to which a service described in § 47-2853.49(d)(4) is directed.

(7) “Practice of certified public accounting” means providing accounting or consulting services under circumstances where there is an expectation of public confidence in the services, and attesting to the results, including:

(8) “Principal place of business” means the office location designated by a certified public accountant for purposes of § 47-2853.49 and reciprocity.