§ 75. Renewal
§ 75. Renewal (a) Public accountant licenses and firm registrations under this chapter shall be renewed every two years on payment of the required fee. (b) As a condition of renewal of a license as a public accountant, the Board may require that the licensee establish that he or she has satisfied continuing education requirements […]
§ 75a. Agent for process
§ 75a. Agent for process An application under this chapter for a license or registration by a person who is not a resident of this State shall constitute the appointment of the Secretary of State as an agent for service of process in any action or proceeding arising out of any transaction, activity, or operation […]
§ 76. Unprofessional conduct
§ 76. Unprofessional conduct Unprofessional conduct means: (1) The conduct prohibited by this section, by 3 V.S.A. § 129a, or by other statutes relating to public accounting, whether or not that conduct is by a licensee, an applicant, or a person who later becomes an applicant; (2) Disciplinary action by another state or country or […]
§ 81. Ownership of accountant’s working papers
§ 81. Ownership of accountant’s working papers (a) All statements, records, schedules, working papers, and memoranda made by a public accountant incident to or in the course of professional services to clients, except reports submitted by a public accountant to a client, are the property of the accountant. However, an express agreement between the accountant […]
§ 82. Confidential communications
§ 82. Confidential communications (a) No firm or any of its employees or other public accountants engaged by the firm, shall disclose any confidential information obtained in the course of a professional engagement except with the consent of the client or former client or as disclosure may be required by law, legal process, or the […]
§ 72b. Licensure by endorsement
§ 72b. Licensure by endorsement Without requiring an examination, the Board shall issue an appropriate license to a public accountant who is licensed or certified under the laws of another state: (1) with education, examination, and experience requirements that the Board considers to be substantially equal to those of this State; or (2)(A) upon a […]
§ 73. Corporations practicing public accounting
§ 73. Corporations practicing public accounting A corporation, limited liability company, partnership, or other business organization engaged in the practice of public accounting may be disciplined by the Board for the unprofessional conduct of its officers, directors, managers, members, partners, shareholders, and employees. Disciplinary action against a corporation, limited liability company, partnership, or other business […]
§ 74. Firms; registration and ownership
§ 74. Firms; registration and ownership (a) A firm shall be required to obtain registration pursuant to this section if the firm: (1) has an office established or maintained in this State for the practice of public accounting; (2) has an office established or maintained in this State that uses the title “CPA” or “CPA […]
§ 74c. Substantial equivalency
§ 74c. Substantial equivalency (a) An individual whose principal place of business is not in this State shall be presumed to have qualifications substantially equivalent to this State’s requirements and shall have the privileges of licensure of this State, without the need to obtain a license under section 72b of this title, if the individual: […]
§ 52. Functioning of Board
§ 52. Functioning of Board (a) Annually, the Board shall meet to elect a chair and a secretary. (b) Meetings may be called by the Chair and shall be called upon the request of any other two members. (c) Meetings shall be warned and conducted in accordance with 1 V.S.A. chapter 5. (d) A majority […]