Lead Client Service Partner (LCSP) A Member Firm Partner who has been assigned overall responsibility for the coordination of delivery of all Professional Services to a Client. Lead Engagement Partner The Partner who has been assigned overall responsibility for the conduct of an Engagement, across all functions. Lead Member Firm Legal Practice Partner The Partner who has been assigned overall responsibility for the conduct of a Legal Service Engagement. Lead Tax Partner The Partner who has been assigned overall responsibility for the conduct of an Engagement. Legal Counsel One or a group of lawyers, internal or external to a Member Firm, that provide legal advice to such Member Firm. Legal Service A service that, under the circumstances in which the service is provided, could only be provided by someone licensed, admitted, or otherwise qualified to practice law in the jurisdiction in which the service is provided; and any service that is: (1) held out by the firm providing that service as being a legal service; (2) held out as being performed by a lawyer or under a lawyer’s supervision or (3) a service provided by a practice that describes itself as a legal practice. Listed Entity An entity whose shares, stock or debt are quoted or listed on a recognized stock exchange, or are marketed under the regulations of a recognized stock exchange or other equivalent body. Loaned Staff Staff’ Engagements where Member Firms provide staff, below the grade of ‘Loaned Manager, to work under the supervision of the client where there is no Member Firm responsibility for the scope or nature of services provided by such staff, nor for the direction or control of work. Loaned Staff Engagement letters state the Member Firm is not responsible for the results of the work provided by its personnel. Local Laws The laws, regulations, professional rules of conduct, codes of ethics, and similar codes applicable to Professional Services in a jurisdiction.
Lead Client Service Partner (LCSP) A Member Firm Partner who has been assigned overall responsibility for the coordination of delivery of all Professional Services to a Client. Lead Engagement Partner The Partner who has been assigned overall responsibility for the conduct of an Engagement, across all functions. Lead Member Firm Legal Practice Partner The Partner who has been assigned overall responsibility for the conduct of a Legal Service Engagement. Lead Tax Partner The Partner who has been assigned overall responsibility for the conduct of an Engagement. Legal Counsel One or a group of lawyers, internal or external to a Member Firm, that provide legal advice to such Member Firm. Legal Service A service that, under the circumstances in which the service is provided, could only be provided by someone licensed, admitted, or otherwise qualified to practice law in the jurisdiction in which the service is provided; and any service that is: (1) held out by the firm providing that service as being a legal service; (2) held out as being performed by a lawyer or under a lawyer’s supervision or (3) a service provided by a practice that describes itself as a legal practice. Listed Entity An entity whose shares, stock or debt are quoted or listed on a recognized stock exchange, or are marketed under the regulations of a recognized stock exchange or other equivalent body. Loaned Staff ‘Loaned Staff’ Engagements where Member Firms provide staff, below the grade of Manager, to work under the supervision of the client where there is no Member Firm responsibility for the scope or nature of services provided by such staff, nor for the direction or control of work. Loaned Staff Engagement letters state the Member Firm is not responsible for the results of the work provided by its personnel. Local Laws The laws, regulations, professional rules of conduct, codes of ethics, and similar codes applicable to Professional Services in a jurisdiction.
dtt-tax-practice-manual-dpm3-oct14.docx