Section 19.242 - DefinitionsAs used in this subpart, the following terms have the meaning given below unless the context requires otherwise:
(a)Accounting firm means a corporation, proprietorship, partnership, or other business firm providing audit services.(b)Audit services means any service required to be performed by an independent public accountant by section 36 of the FDIA (12 U.S.C. 1831m ) and 12 CFR part 363, including attestation services.(c)Independent public accountant (accountant) means any individual who performs or participates in providing audit services. 68 FR 48265 , Aug. 13, 2003, as amended at 85 FR 42641 , July 14, 2020