156 chapters · 1,908 sections in this title.
R.I. Gen. Laws § 5-3.1-2. Policy and purpose
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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…
R.I. Gen. Laws § 5-3.1-20. Penalty for violations
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(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…
R.I. Gen. Laws § 5-3.1-21. Use of card, sign, or advertisement as evidence — Single act sufficient evidence
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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…
R.I. Gen. Laws § 5-3.1-22. Ownership of accountants’ working papers
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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 …