Sections
Subchapter 1 General Provisions 13 – 17
Subchapter 2 Board of Public Accountancy 51 – 56
Subchapter 3 Licenses 71a – 75a
Subchapter 4 Discipline 76 – 78
Subchapter 5 Property, Testimonial Privilege 81 – 82

Terms Used In Vermont Statutes > Title 26 > Chapter 1

  • Acupuncture: means the insertion of fine needles through the skin at certain points on the body, with or without the application of electric current or the application of heat to the needles or skin, or both, for the purpose of promoting health and balance as defined by traditional and modern Oriental theories. See
  • 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.
  • 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.
  • Approved naturopathic medical college: means a college that grants a degree of doctor of naturopathic medicine or doctor of naturopathy:

  • Attest services: means providing the following services:

  • biennially: shall mean the year in which a regular session of the General Assembly is held. See
  • Board: means the Board of Public Accountancy. See
  • Board: means the Board of Allied Mental Health Practitioners established under section 3262a of this title. See
  • Candidate: means an individual who has taken any affirmative action to become a candidate for public office. 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.
  • 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.
  • Director: means the Director of the Office of Professional Regulation. 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
  • Election: means the procedure whereby the voters of this State, or any of its political subdivisions, select persons to fill public offices or act on public questions. 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
  • filed: means deposited in the regularly maintained office of the official with whom the filing is to be made. 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.
  • General election: means the election held on the first Tuesday after the first Monday in November, in even-numbered years. See
  • 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.
  • Local election: means any election that deals with the selection of persons to fill public office or the settling of public questions solely within a single municipality. See
  • Natural: means present in, produced by, or derived from nature. See
  • Naturopathic childbirth: means uncomplicated natural home birth assisted by a naturopathic physician. See
  • Naturopathic pharmacology examination: means a test administered by the Director or the Director's designee, the passage of which is required to obtain the special license endorsement under subsection 4125(d) of this chapter. See
  • Naturopathic physical medicine: means the use of the physical agents of air, water, heat, cold, sound, and light, and the physical modalities of electrotherapy, biofeedback, acupuncture, diathermy, ultraviolet light, ultrasound, hydrotherapy, and exercise. See
  • Naturopathic physician: is a person who practices naturopathic medicine and is licensed under this chapter. 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: means any individual, business entity, labor organization, public interest group, or other organization, incorporated or unincorporated. 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
  • Political party: is a ny group of individuals that has organized and filed its certificate of organization with the Secretary of State, pursuant to chapter 45 of this title. See
  • practice of naturopathic medicine: means a system of health care that utilizes education, natural medicines, and natural therapies to support and stimulate a patient's intrinsic self-healing processes and to prevent, diagnose, and treat human health conditions, injuries, and pain. See
  • Practice of permanent cosmetics: means to place a specific type of tattoo that includes permanent eyeliner, permanent lip color, permanent eyebrows, anatomical reproduction, and permanent eye shadow as well as other specific procedures that may be identified by rule by the Director consistent with the Society of Permanent Cosmetic Professionals' or its successor group's guidelines. 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
  • Primary: means any election that precedes a general or special election, for the purpose of permitting political parties to nominate, from among all of the candidates for any office, only that number of candidates equal to the number of persons to be elected to that office at the succeeding general or special election. See
  • Principal place of business: means the office location designated by the licensee for the purposes of substantial equivalency and reciprocity. 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
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • 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 State. See
  • Service of process: The service of writs or summonses to the appropriate party.
  • Shop: means a facility regularly used to offer or perform the practice of tattooing or body piercing. 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: 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
  • State: includes the states of the United States, the District of Columbia, Puerto Rico, Guam, the U. See
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • sworn: shall include affirmed. See
  • Town: includes "city. See
  • Town clerk: means a town officer elected pursuant to section 2646 of this title or otherwise elected or appointed by law and performing those duties prescribed by 24 V. See
  • Venue: The geographical location in which a case is tried.
  • Voter: means an individual who is qualified to vote in an election in this State or a political subdivision of this State, and whose name is registered on the checklist of a political subdivision of the State. See