"Client" means a person, persons or entity which retains a practicing accountant or the firm of a practicing accountant, which firm is engaged in the practice of public accountancy, for the performance of professional accounting services.
N.H. Admin. Code § Ac 102.04
#1663, eff 12-17-80; ss by #2475, eff 9-13-83; ss by #3061, eff 7-18-85, EXPIRED: 7-18-91
New. #5365, eff 3-27-92; ss by #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98
New. #6901, eff 12-4-98; ss by #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. #9032, eff 11-21-07; ss by #10053, eff 1-1-12 (from Ac 101.04 )