RULES OF STATE BOARD OF ACCOUNTANCY - DEFINITIONS - Enterprise


Published: 2015-02-24

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RULE 20-2-.07. Enterprise

"Enterprise" shall be deemed and construed to mean any individual(s) or entity, whether organized for profit or not, for which a practitioner or his or her firm provides professional services.

(Original Rule entitled "General Accepted Accounting Principles" adopted. F. Feb. 9, 1978; eff. Mar. 1, 1978. Repealed: New Rule entitled "Enterprise" adopted. F. Aug. 20, 2009; eff. Sept. 9, 2009. Amended: F. Feb. 4, 2015; eff. Feb. 24, 2015.)

O.C.G.A. Sec. 43-3-8.