§ 45:2B-42 Short title
§ 45:2B-43 Findings, declarations relative to practice of accounting
§ 45:2B-44 Definitions relative to the practice of accounting
§ 45:2B-45 New Jersey State Board of Accountancy
§ 45:2B-46 Membership; terms; vacancies; removal
§ 45:2B-47 Oath by members of board, officers, rules, etc
§ 45:2B-48 Powers of board
§ 45:2B-49 Application for licensure; requirements
§ 45:2B-50 Examination required for issuance of license
§ 45:2B-50.1 Standards for individual with principal place of business out-of-State
§ 45:2B-51 Requirements for licensure
§ 45:2B-52 Persons currently registered continue to hold designation
§ 45:2B-53 Waiving of examination
§ 45:2B-54 Requirements for registration of firm in practice of attest services or public accountancy
§ 45:2B-54.1 Requirements for non-licensed owners
§ 45:2B-55 Requirements for registration as firm of public accountants
§ 45:2B-57 Triennial registration for firm; fee
§ 45:2B-58 Triennial renewal of license; fee
§ 45:2B-59 Revocation of license, registration
§ 45:2B-60 Modification of suspension, reissuance of license, registration
§ 45:2B-61 Issuance of report on financial statements prohibited; exceptions
§ 45:2B-62 Use of title, designation requires licensure, registration; exceptions
§ 45:2B-63 Violations, referral to authority; immunity of board members
§ 45:2B-64 Single prohibited act justifies penalty
§ 45:2B-65 Disclosure of client information
§ 45:2B-66 Disposition of records
§ 45:2B-67 Quality Enhancement Program
§ 45:2B-68 Continuing professional education required for license renewal; orientation, certain
§ 45:2B-69 Construction of terms
§ 45:2B-70 Requirements for qualification as registered municipal accountant
§ 45:2B-71 Continuing education required for registered municipal accountant
§ 45:2B-72 Municipal, county audit signed by RMA
§ 45:2B-73 Qualification as public school accountant
§ 45:2B-74 School district audit signed by PSA
§ 45:2B-75 Current regulations unaffected

Terms Used In New Jersey Statutes > Title 45 > Chapter 2B - Accountancy Act of 1997

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appraisal: A determination of property value.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Docket: A log containing brief entries of court proceedings.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals, unless restricted by the context to an individual as distinguished from a corporate entity or specifically restricted to one or some of the above enumerated synonyms and, when used to designate the owner of property which may be the subject of an offense, includes this State, the United States, any other State of the United States as defined infra and any foreign country or government lawfully owning or possessing property within this State. See New Jersey Statutes 1:1-2
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Quorum: The number of legislators that must be present to do business.
  • State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
  • Statute: A law passed by a legislature.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Verdict: The decision of a petit jury or a judge.