Subchapter 1 General Provisions 13. – 17.
Subchapter 2 Board of Public Accountancy 51. – 56.
Subchapter 3 Licenses 71a. – 75a.
Subchapter 4 Discipline 76.
Subchapter 5 Property; Testimonial Privilege 81. – 82.

Terms Used In Vermont Statutes > Title 26 > Chapter 1 - Accountants

  • 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.
  • Attest services: means providing the following services:

  • Board: means the Board of Allied Mental Health Practitioners established under section 3262a of this title. See
  • Board: means the Board of Public Accountancy. See
  • Commissioner: means Commissioner of Motor Vehicles unless otherwise stated. See
  • Compilation: means providing a service to be performed in accordance with Statements on Standards for Accounting and Review Services (SSARS) that is presented in the form of financial statements or information that represents management or owners without expressing any type of assurance on the statements. See
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • 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.
  • Department: means Department of Motor Vehicles unless otherwise stated. See
  • Director: means the Director of the Office of Professional Regulation. See
  • Disciplinary action: includes any action taken by the Board against a person who is entered on the Roster or who applies for entry on the Roster, premised on a finding of unprofessional conduct. See
  • Disciplinary action: includes any action taken by an administrative law officer against a licensed tattooist or applicant premised on a finding of unprofessional conduct. See
  • Domestic: when applied to a corporation, company, association, or copartnership shall mean organized under the laws of this State; "foreign" when so applied, shall mean organized under the laws of another state, government, or country. See
  • 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.
  • Fees: shall mean earnings due for official services, aside from salaries or per diem compensation. See
  • Firm: means a sole proprietorship, a corporation, a partnership, association, or any other entity that practices public accountancy. See
  • following: when used by way of reference to a section of the law shall mean the next preceding or following section. See
  • Fraud: Intentional deception resulting in injury to another.
  • Good character: means fiscal integrity, and a lack of any history of acts involving dishonesty, false statements, or fraud. See
  • 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.
  • Home office: means the location specified by the client as the address to which a service described in subsection 74c(c) of this title is directed. See
  • 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.
  • Law enforcement officer: means a person designated in subdivision 4(11) of this title and includes deputy State game wardens and auxiliary State Police officers. See
  • Operator: means any person who practices tattooing, body piercing, or permanent cosmetics. See
  • 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 systemwide study, appraisal, or review of one or more aspects of the professional work of a person or firm in the practice of public accounting that performs attest services by a person or persons who are licensed under this chapter and who are not affiliated with the person or firm being reviewed. See
  • Person: shall include any natural person, corporation, municipality, the State of Vermont or any department, agency, or subdivision of the State, and any partnership, unincorporated association, or other legal entity. See
  • Practice of public accounting: means the performance or the offering to perform by a person or firm holding itself out to the public as being licensed, registered, or otherwise authorized under this chapter, for a client or potential client, of one or more kinds of services involving the use of accounting or auditing skills, including the issuance of reports on financial statements, or of one or more kinds of management advisory, financial advisory, or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters. See
  • practice tattooing: means to place a permanent mark, design, or coloration of a human being by a process of pricking or ingraining an indelible pigment on or in the skin. See
  • Principal place of business: means the office location designated by the licensee for the purposes of substantial equivalency and reciprocity. See
  • Psychotherapist who is nonlicensed and noncertified: means a person who practices psychotherapy and is neither a licensed psychologist, clinical social worker, or mental health counselor, nor a certified marriage and family therapist or a psychoanalyst. See
  • Psychotherapy: means the provision of treatment, diagnosis, evaluation, or counseling services to individuals or groups, for a consideration, for the purpose of alleviating mental disorders. See
  • Public accountant: means a certified public accountant or a registered public accountant until July 1, 2003, after which the title of registered public accountant will still exist for those licensed as registered public accountants or having received conditional credit toward licensure as a registered public accountant by that date, but will no longer be a title granted by the Board. See
  • Quorum: The number of legislators that must be present to do business.
  • report: includes any form of language that disclaims an opinion when the form of language is conventionally understood to imply any positive assurance as to the reliability of the attested information or compiled financial statements referred to or special competence on the part of the person or firm issuing the language; and it includes any other form of language that is conventionally understood to imply such assurance or such special knowledge or competence. See
  • Roster: means the list of psychotherapists who are nonlicensed and noncertified that is maintained by the Office of Professional Regulation in the Office of the Secretary of State. See
  • Secretary: means the Secretary of the Agency of Natural Resources. See
  • Service of process: The service of writs or summonses to the appropriate party.
  • Snowmobile: means a self-propelled vehicle intended for off-road travel primarily on snow, having a curb weight of not more than 793. See
  • Sole proprietorship: when used for the specific purpose of describing the fee category applicable to a firm under this chapter, means a firm that employs only one certified public accountant. See
  • State: includes the states of the United States, the District of Columbia, Puerto Rico, Guam, the U. See
  • State: when applied to the different parts of the United States may apply to the District of Columbia and any territory and the Commonwealth of Puerto Rico. See
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • VAST: means the Vermont Association of Snow Travelers. See
  • Venue: The geographical location in which a case is tried.