§ 13. Definitions As used in this chapter: (1)(A) “Attest services” 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 or compilation of a financial statement to be performed in accordance with the Statement […]
§ 14. Prohibitions (a) No person or firm shall issue a report on financial statements of, or provide attest services for, any other person, firm, organization, or governmental unit unless the person or firm is licensed or registered under this chapter. This prohibition does not apply to: (1) an individual with practice privileges set forth […]
§ 15. Exemptions Nothing in this chapter shall prohibit: (1) A federal, State, or municipal officer or employee from performing the lawful functions and duties of any office or service required. (2) An officer, employee, partner, or principal of any organization from: (A) signing a statement or report in reference to the affairs of that […]
§ 17. Penalty Any person who violates any provision of section 14 of this chapter shall be subject to the penalties set forth in 3 V.S.A. § 127. (Added 1975, No. 89, § 11; amended 1981, No. 161 (Adj. Sess.), § 2; 2007, No. 29, § 7; 2019, No. 30, § 9.)
