§ 5-3.1-1 Short title
§ 5-3.1-2 Policy and purpose
§ 5-3.1-3 Definitions
§ 5-3.1-4 Board of accountancy
§ 5-3.1-5 Certified public accountants
§ 5-3.1-6 Public accountants
§ 5-3.1-7 Permits for public accountants and certified public accountants
§ 5-3.1-8 Permits for accountants licensed by foreign countries
§ 5-3.1-9 Permits for practice units
§ 5-3.1-10 Peer reviews
§ 5-3.1-11 Hearing on denial by board
§ 5-3.1-12 Revocation or suspension of certificate, authority, or permit
§ 5-3.1-13 Revocation or suspension of practice unit permit
§ 5-3.1-14 Initiation of proceedings — Hearings before board — Appeals — Notice to other states
§ 5-3.1-15 Reinstatement
§ 5-3.1-16 Acts declared unlawful
§ 5-3.1-17 Other activities
§ 5-3.1-18 Exceptions — Acts not prohibited
§ 5-3.1-19 Injunction against unlawful acts
§ 5-3.1-20 Penalty for violations
§ 5-3.1-21 Use of card, sign, or advertisement as evidence — Single act sufficient evidence
§ 5-3.1-22 Ownership of accountants’ working papers
§ 5-3.1-23 Confidential communications
§ 5-3.1-24 Construction
§ 5-3.1-25 Repeal provisions — Effect of prior laws, rules, and regulations

Terms Used In Rhode Island General Laws > Chapter 5-3.1

  • 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.
  • Allegation: something that someone says happened.
  • 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.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • 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

  • Authority: means an authority to practice as a public accountant in this state granted by the public accountants advisory commission under former § 5-3-6 (P. See Rhode Island General Laws 5-3.1-3
  • Bequest: Property gifted by will.
  • Board: means the board of accountancy, a public authority created by § 5-3. See Rhode Island General Laws 5-3.1-3
  • Brand: means a name, symbol, word or mark that attributes a mattress to the producer of such mattress. See Rhode Island General Laws 23-90-3
  • 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
  • Chambers: A judge's office.
  • 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
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Consumer: means an individual who is also a resident of this state. See Rhode Island General Laws 23-90-3
  • 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.
  • Corporation: means the Rhode Island Resource Recovery Corporation. See Rhode Island General Laws 23-90-3
  • Corporation Director: means the executive director of the Rhode Island Resource Recovery Corporation. See Rhode Island General Laws 23-90-3
  • Council: means the energy efficiency and resources management council;

    (4) "Department" means department of environmental management;

    (5) "Office" means the office of energy resources; and

    (6) "Regional greenhouse gas initiative" or "RGGI" means the memorandum of understanding (MOU) dated December 20, 2005, as may be amended, and corresponding model rule, as may be amended, that establishes an electric power sector carbon emissions cap and trade program. See Rhode Island General Laws 23-82-3

  • council: means the organization created by producers to design, submit, and implement the mattress stewardship program described in § 23-90-5. See Rhode Island General Laws 23-90-3
  • Covered entity: means any political subdivision of the state, any mattress retailer, any permitted transfer station, any waste to energy facility, any healthcare facility, any educational facility, any correctional facility, any military base, or any commercial or non profit lodging establishment that possesses a discarded mattress that was discarded in this state. See Rhode Island General Laws 23-90-3
  • CPA: means a person holding a certificate issued under this chapter or corresponding provisions of prior law or under the accountancy act or similar law of any other state. See Rhode Island General Laws 5-3.1-3
  • Cross examine: Questioning of a witness by the attorney for the other side.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Dependent: A person dependent for support upon another.
  • Devise: To gift property by will.
  • director of health: means the director of the department of health or the director's designee;

    (2) "Unlicensed health care client" means an individual who receives services from an unlicensed health care practitioner;

    (3) "Unlicensed health care practices" means the broad domain of unlicensed healing methods and treatments, including, but not limited to: (i) acupressure; (ii) Alexander technique; (iii) aroma therapy; (iv) ayurveda; (v) cranial sacral therapy; (vi) crystal therapy; (vii) detoxification practices and therapies; (viii) energetic healing; (ix) rolfing; (x) Gerson therapy and colostrum therapy; (xi) therapeutic touch; (xii) herbology or herbalism; (xiii) polarity therapy; (xiv) homeopathy; (xv) nondiagnostic iridology; (xvi) body work; (xvii) reiki; (xviii) mind-body healing practices; (ixx) naturopathy; and (xx) Qi Gong energy healing. See Rhode Island General Laws 23-74-1

  • Discarded mattress: means any mattress that a consumer intends to discard, has discarded, or that is abandoned. See Rhode Island General Laws 23-90-3
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Donor: The person who makes a gift.
  • Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. Source: OCC
  • Energy recovery: means the process by which all or a portion of solid waste materials are processed or combusted in order to utilize the heat content or other forms of energy derived from such solid waste materials. See Rhode Island General Laws 23-90-3
  • 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.
  • 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
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • 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.
  • Felony: A crime carrying a penalty of more than a year in prison.
  • 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.
  • Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. Source: OCC
  • Foundation: means any ticking-covered structure that is used to support a mattress and that is composed of one or more of the following: A constructed frame, foam, or a box spring. See Rhode Island General Laws 23-90-3
  • Fraud: Intentional deception resulting in injury to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • in writing: include printing, engraving, lithographing, and photo-lithographing, and all other representations of words in letters of the usual form. See Rhode Island General Laws 43-3-16
  • 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.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • 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
  • Majority: refers to more than fifty percent (50%) ownership in terms of financial interests and voting rights. See Rhode Island General Laws 5-3.1-3
  • Mattress: includes any foundation, renovated foundation, or renovated mattress. See Rhode Island General Laws 23-90-3
  • Mattress core: means the main support system that is present in a mattress, including, but not limited to: springs, foam, air bladder, water bladder, or resilient filling. See Rhode Island General Laws 23-90-3
  • Mattress stewardship fee: means the amount added to the purchase price of a mattress sold in this state that is necessary to cover the cost of collecting, transporting, and processing discarded mattresses by the council pursuant to the mattress stewardship program. See Rhode Island General Laws 23-90-3
  • Mattress topper: means any item that contains resilient filling, with or without ticking, that is intended to be used with or on top of a mattress. See Rhode Island General Laws 23-90-3
  • Minority leader: See Floor Leaders
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Mixed bank: is a bank that maintains a supply of unrelated cord blood units philanthropically donated by transplantation or research purposes to unrelated recipients and also for a fee stores cord blood for autologous use and use by family members. See Rhode Island General Laws 23-83-2
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • oath: includes affirmation; the word "sworn" includes affirmed; and the word "engaged" includes either sworn or affirmed. See Rhode Island General Laws 43-3-11
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • 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.
  • Peer review: means a study, appraisal, or review of one or more aspects of the professional work of a practice unit engaged in the practice of public accountancy in this state, by a licensee or licensees who are not affiliated with the practice unit being reviewed. 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: extends to and includes co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
  • 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.
  • Practice unit: means a sole proprietorship, corporation, partnership, or other entity engaged in the practice of public accounting in this state. See Rhode Island General Laws 5-3.1-3
  • Principal residence: means the state in which a person has the right to register to vote for, or the right to vote in, general elections and in which he or she qualifies to file a resident state income tax return. See Rhode Island General Laws 5-3.1-3
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Producer: includes :

    (i) The owner of a trademark or brand under which a mattress is sold, offered for sale, or distributed in this state, whether or not such trademark or brand is registered in this state; and

    (ii) Any person who imports a mattress into the United States that is sold or offered for sale in this state and that is manufactured or renovated by a person who does not have a presence in the United States;

    (18) "Recycling" means any process in which discarded mattresses, components, and by-products may lose their original identity or form as they are transformed into new, usable, or marketable materials. See Rhode Island General Laws 23-90-3

  • program: means the state wide, program described in § 23-90-5 and implemented pursuant to the mattress stewardship plan as approved by the corporation director. See Rhode Island General Laws 23-90-3
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public cord blood bank: is a bank that maintains a supply of unrelated cord blood units that are philanthropically donated for transplantation or research purposes. See Rhode Island General Laws 23-83-2
  • Quorum: The number of legislators that must be present to do business.
  • Recycling: means any process in which discarded mattresses, components, and by-products may lose their original identity or form as they are transformed into new, usable, or marketable materials. See Rhode Island General Laws 23-90-3
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Renovator: means a person who renovates discarded mattresses for the purpose of reselling such mattresses in a retail store. See Rhode Island General Laws 23-90-3
  • 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
  • Retailer: means any person who sells mattresses in this state or offers mattresses in this state to a consumer through any means, including, but not limited to, remote offerings such as sales outlets, catalogs, or the internet. See Rhode Island General Laws 23-90-3
  • Sale: means the transfer of title of a mattress for consideration, including through the use of a sales outlet, catalog, internet website, or similar electronic means. See Rhode Island General Laws 23-90-3
  • Sanitization: means the direct application of chemicals to a mattress to kill human disease-causing pathogens. See Rhode Island General Laws 23-90-3
  • seal: shall be construed to include an impression of the seal made with or without the use of wax or wafer on the paper. See Rhode Island General Laws 43-3-15
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • 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
  • Statute: A law passed by a legislature.
  • Sterilization: means the mitigation of any deleterious substances or organisms including human disease-causing pathogens, fungi, and insects from a mattress or filling material using a process approved by the department of business regulation. See Rhode Island General Laws 23-90-3
  • Subpoena: A command to a witness to appear and give testimony.
  • Substantial equivalency: means a determination by the board of accountancy that the education, examination, and experience requirements contained in the statutes and administrative rules of another state or jurisdiction are comparable to or exceed the education, examination, and experience requirements included in this chapter or that an individual CPA's education, examination, and experience qualifications are comparable to or exceed the education, examination, and experience requirements contained in this chapter. See Rhode Island General Laws 5-3.1-3
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • this state: means the state of Rhode Island. See Rhode Island General Laws 5-3.1-3
  • Ticking: means the outermost layer of fabric or material of a mattress. See Rhode Island General Laws 23-90-3
  • town: may be construed to include city; the words "town council" include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: include the several states and the territories of the United States. See Rhode Island General Laws 43-3-8
  • Unlicensed health care practitioner: means a person who:

    (i) Is not licensed by a health-related licensing board or the director of health; or holds a license issued by a health-related licensing board or the department of health in this state, but does not hold oneself out to the public as being licensed or registered by the director or a health-related licensing board when engaging in unlicensed health care;

    (ii) Has not had a license issued by a health-related licensing board or the director of health revoked or suspended without reinstatement unless the right to engage in unlicensed health care practices has been established by order of the director of health;

    (iii) Is engaging in unlicensed health care practices; and

    (iv) Is providing unlicensed health care services for remuneration or is holding oneself out to the public as a practitioner of unlicensed health care practices. See Rhode Island General Laws 23-74-1

  • Upholstery material: means all material, loose or attached, between the ticking and the core of a mattress. See Rhode Island General Laws 23-90-3
  • Verdict: The decision of a petit jury or a judge.