District Of Columbia § 47-2853.41 - Definitions; scope of practice for accountants.
Full text of District Of Columbia D.C. Code § 47-2853.41 — Definitions; scope of practice for accountants., with citation guidance and answers to common questions.
§ 47-2853.41. Definitions; scope of practice for accountants.
47-2853.41For the purposes of this part, the term:
“Attest services” or “attestation services” means providing any of the following financial statement services:
An audit or other engagement to be performed in accordance with the Statements on Auditing Standards;
A review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services;
An examination of prospective financial information to be performed in accordance with the Statements on Standards for Attestation Engagements: and
An engagement to be performed in accordance with the Auditing Standards of the Public Company Accounting Oversight Board.
“Board” means the Board of Accountancy established under .
“Certificate” means the certificate of certified public accountant.
“Compilation service” means providing a service to be performed in accordance with Statements on Standards for Accounting and Review Services that is presenting in the form of financial statements information that is the representation of management or owners without undertaking to express any assurance on the statements.
“Firm” means a sole proprietorship, a corporation, a partnership, or any other form of organization.
“Home office” means the location specified by the client as the address to which a service described in is directed.
“Practice of certified public accounting” means providing accounting or consulting services under circumstances where there is an expectation of public confidence in the services, and attesting to the results, including:
Expressing opinions on financial statements or audits;
Reviewing financial statements and issuing reports in standard form on the statements;
Compiling financial statements and issuing reports in standard form on the compilations; and
Examining prospective financial information.
“Principal place of business” means the office location designated by a certified public accountant for purposes of and reciprocity.
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-2853.41
What does D.C. Code § 47-2853.41 cover?
Section 47-2853.41 ("Definitions; scope of practice for accountants.") is part of the D.C. Code, the codified statutory law of District Of Columbia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite District Of Columbia § 47-2853.41?
A common citation format is "D.C. Code § 47-2853.41" (District Of Columbia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of District Of Columbia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.
How does District Of Columbia § 47-2853.41 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.