Current through Register Vol. XLI, No. 50, December 13, 2024
Section 1-3-3 - DefinitionsThe following words and phrases as used in this rule have the following meanings, unless the context otherwise requires:
3.1. "Act" means W. Va. Code §§ 30-9-1 et seq.3.2. "Applicant" means any person or firm making application for the initial issuance of a license pursuant to W. Va. Code § 30-9-1 et seq.3.3. "Authorization" means an authorization issued pursuant to the Act that entitles a permit holder or an individual practitioner to perform attest or compilation services.3.4. "Board" means the West Virginia Board of Accountancy.3.5. "Certificate" means a certificate as a certified public accountant issued or renewed by the Board pursuant to the Act or corresponding provisions of prior law.3.6. "Ethics investigator" means a person or board committee member holding a certificate or registration who is hired or directed by the Board for the purpose of reviewing complaints against licensees, applicants and substantial equivalency practitioners under the Board's authority.3.7. "License" means a certificate, permit, registration or authorization..3.8. "Licensee" means the holder of a license.3.9. "Permit" means a permit issued to a firm pursuant to the Act. 3.10. "Registration" means a registration as a public accountant issued by the Board pursuant to prior law governing the registration of public accountants and renewed by the Board pursuant to the Act.3.11. "Substantial equivalency practice privilege" means the privilege of practicing in this State accorded to a substantial equivalency practitioner.3.12. "Substantial equivalency practitioner" means any individual holding an out-of-state certificate who has notified the Board of his or her intent to practice accountancy in this State under the provisions of the Act and has complied with the provisions of section 16 of the Act.