Terms Used In Tennessee Code > Title 62 > Chapter 1 > Part 2 - Review Committees

• Attest: means providing the following services:
  (A) Any audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS). See Tennessee Code 62-1-103
• Board: means the state board of accountancy established under §. See Tennessee Code 62-1-103
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Member: means a member of a limited liability company. See Tennessee Code 62-1-103
• Peer review: means a study, appraisal or review of one (1) or more aspects of the professional work of a CPA firm that performs attest services by a qualified person or persons who hold certificates and who are not affiliated with the CPA firm being reviewed. See Tennessee Code 62-1-103
• Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
• Professional: means arising out of or related to the specialized knowledge or skills associated with CPAs. See Tennessee Code 62-1-103
• Public accountant: means a person holding a registration issued under §. See Tennessee Code 62-1-103
• Report: when used with reference to attest services, means an opinion, report or other form of language that states or implies assurance as to the reliability of any financial statements or assertion. See Tennessee Code 62-1-103
• review committee: means any person or persons carrying out, administering or overseeing peer review. See Tennessee Code 62-1-201
• Rule: means any rule, regulation or other written directive of general application duly adopted by the board in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5. See Tennessee Code 62-1-103
• State: means any state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands and Guam, except that "this state" means the state of Tennessee. See Tennessee Code 62-1-103
• Subpoena: A command to a witness to appear and give testimony.
• Testify: Answer questions in court.