Title 43, Chapter 3, Section 2
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