Title 5, Title 5 and Professions

After notice and a hearing as provided in § 5-3.1-14, the board may revoke or suspend the permit of any practice unit issued under § 5-3.1-9 if at any time the practice unit fails to meet all the qualifications prescribed under § 5-3.1-9. After notice and a hearing as provided in…

(a) The board may initiate proceedings under this chapter against a licensee either on its own motion, on the complaint of any person, upon the finding of probable cause by a probable-cause committee appointed by the board pursuant to § 5-3.1-4, or upon receiving notification fro…

(a) Upon application in writing or after hearing pursuant to notice, the board may: (1) Reissue a certificate to a certified public accountant whose certificate has been revoked or suspended; (2) Reissue an authority to a public accountant whose authority has been revoked or susp…

(a) Except as permitted by the board pursuant to § 5-3.1-18(b), no person shall hold himself or herself out to the public as a certified public accountant or assume or use the designation “certified public accountant” or “CPA” or any other title, designation, words, letters, abbr…

In addition to the activities set out in § 5-3.1-3(13), a licensee may engage in one or more kinds of management, advisory, or consulting services, and in the preparation of tax returns and the furnishing of advice on tax matters.

(a) Nothing contained in this chapter shall be construed as prohibiting any person not a certified public accountant or public accountant from serving as an employee of or an assistant to a licensee; provided, that the employee or assistant shall not issue any accounting or finan…

Whenever, in the judgment of the board, any person or entity has engaged, or is about to engage, in any acts or practices that constitute, or will constitute, a violation of this chapter, the board may make application to the superior court for an order enjoining those acts or pr…

It is the policy of this state and the purpose of this chapter: (1) To promote the dependability of information that is used for guidance in financial transactions or for accounting for or assessing the financial status or performance of commercial, noncommercial, and governmenta…

(a) Any person or entity who or that violates any provision of this chapter shall be guilty of a misdemeanor, and upon conviction, shall be subject to: (1) In the case of an individual, a fine of not more than one thousand dollars ($1,000), or imprisonment for not more than one y…

The display or presentation of a card, sign, advertisement, or other printed, engraved, or written instrument or device bearing a person’s or entity’s name in conjunction with the words “certified public accountant,” “certified public accountants,” “public accountant,” or “public…

All statements, records, schedules, working papers, memoranda, and any other data, including, but not limited to, a data bank, that are retained by a practice unit incident to or in the course of professional services rendered to clients, except reports submitted by the practice …

(a) No licensee or any employee of a licensee, including, but not limited to, clerks, paraprofessionals, and students under work-study programs on a paid or pro bono basis, shall disclose any confidential information obtained in the course of a professional engagement except with…

If any provision of this chapter or the application of this chapter to anyone or to any circumstance is held invalid, the remainder of this chapter, or the application of that provision to others or other circumstances shall not be affected.

All other acts or parts of acts in conflict with this chapter are repealed; provided, that nothing contained in this chapter invalidates or affects any action taken under any law in effect prior to January 1, 2000; nor does it invalidate or affect any proceeding instituted under …

As used in this chapter, unless the context requires otherwise, the following terms are construed as follows: (1) “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)…

(a) There is created a board of accountancy in and for the state of Rhode Island, to be known as the Rhode Island board of accountancy. The board shall consist of five (5) members. All members shall be appointed by the governor. Membership of the board shall consist of three (3) …

(a) Upon application for a certificate and payment of the required fee, the board shall issue a certificate to any person who: (1) Is of good moral character; (2) Has a principal residence in Rhode Island as defined in § 5-3.1-3 or a primary place of employment in Rhode Island; (…

(a) Persons who on July 1, 1995, hold an authority as a public accountant and a permit issued under the prior laws of this state may continue to engage in the practice of public accounting in this state as public accountants and may subsequently continue to use the designation “P…

(a) Annual permits to engage in the practice of public accounting in this state shall be issued by the board, upon application for the permit and payment of the required fee, to certified public accountants qualified under § 5-3.1-5 or eligible under the substantial equivalency s…

(a) An annual limited permit to engage in the practice of public accounting in this state may be issued by the board, upon application for the permit and payment of the required fee, to any person who is the holder of a certificate, license, or degree from a foreign country const…

(a) Permits to engage in the practice of public accounting in this state as a practice unit shall be issued by the board, upon application therefore and payment of the required fee, to an entity that demonstrates its qualifications in accordance with this chapter or to certified …