Terms Used In Rhode Island General Laws > Chapter 15-23.1 > Article 4 - Establishment of Support Order or Determination of Parentage

• Attest: means providing the following services:

  (i)  Any audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS);

  (ii)  Any review of a financial statement to be performed in accordance with the Statement on Standards for Accounting and Review Services (SSARS);

  (iii)  Any examination of prospective financial information to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE);

  (iv)  Any engagement to be performed in accordance with the standards of the public company accounting oversight board;

  (v)  Any examination, review, or agreed-upon procedures engagement to be performed in accordance with the SSAE, other than an examination described in subsection (1)(iii); and

  (vi)  The statements on standards specified in this definition shall be adopted by reference by the board pursuant to rulemaking and shall be those developed for general application by recognized national accountancy organizations, such as the American Institute of Certified Public Accountants, and the Public Company Accounting Oversight Board. See Rhode Island General Laws 5-3.1-3

• Board: means the board of accountancy, a public authority created by § 5-3. See Rhode Island General Laws 5-3.1-3
• Certificate: means a certificate as certified public accountant issued under this chapter or corresponding provisions of prior law, or a corresponding certificate as certified public accountant issued after examination under the law of any other state. See Rhode Island General Laws 5-3.1-3
• Compilation: means providing a service to be performed in accordance with the Statement on Standards for Accounting and Review Services (SSARS), as adopted by the American Institute of Certified Public Accountants, that is presenting in the form of financial statements, information that is the representation of management without undertaking to express any assurance on the statements. See Rhode Island General Laws 5-3.1-3
• Entity: includes a general partnership, limited-liability company, limited-liability partnership, corporation, sole proprietor, trust, and joint venture. See Rhode Island General Laws 5-3.1-3
• 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.
• 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.
• Licensee: means the holder of a certificate, authority, or permit issued under this chapter or under the prior laws of this state. See Rhode Island General Laws 5-3.1-3
• Permit: means a permit to practice public accountancy issued under § 5-3. See Rhode Island General Laws 5-3.1-3
• person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
• report: includes any form of language that disclaims an opinion when that language is conventionally understood to imply any positive assurance as to the reliability of the attested information or compiled financial statements referred to and/or any special competence on the part of the person or practice unit issuing that language; and it also includes any other form of language that is conventionally understood to imply that assurance and/or special knowledge or competence. See Rhode Island General Laws 5-3.1-3
• State: means the states of the United States, the District of Columbia, Puerto Rico, Guam, and the U. See Rhode Island General Laws 5-3.1-3
• this state: means the state of Rhode Island. See Rhode Island General Laws 5-3.1-3