As used in this chapter, the term:

(1) "Board" means the State Board of Accountancy.

(2) "Firm" means any person, proprietorship, partnership, corporation, association, or any other legal entity which practices public accountancy.

(3) "Live permit" means a permit issued under Code Section 43-3-24 which is in full force and effect.

(4) "State" means the District of Columbia and any state other than this state and any territory or insular possession of the United States.