(a) As used in this subpart, the following terms shall have the meaning
given in this section unless the context otherwise requires.
(b) (1) Practice before the Board includes any matters
connected with presentations to the Board or to any of its officers or
employees relating to a client’s rights, privileges, or liabilities under
laws or regulations administered by the Board. Such matters include, but are
not limited to, the preparation of any statement, opinion, or other paper or
document by an attorney, accountant, or other licensed professional which is
filed with, or submitted to, the Board, on behalf of another person in, or in
connection with, any application, notification, report, or document; the
representation of a person at conferences, hearings, and meetings; and the
transaction of other business before the Board on behalf of another
person.
(2) Practice before the Board does not include work
prepared for an institution solely at its request for use in the ordinary
course of its business.
8-090.3
(c) Attorney means any individual who is a member in good
standing of the bar of the highest court of any state, possession, territory,
commonwealth, or the District of Columbia.
(d) Accountant means any individual who is duly qualified
to practice as a certified public accountant or a public accountant in any
state, possession, territory, commonwealth, or the District of
Columbia.
