74 chapters · 1,033 sections in this title.
26 V.S.A. ch. 001, § 13 Definitions
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§ 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 …
26 V.S.A. ch. 001, § 14 Prohibitions
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§ 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 a…
26 V.S.A. ch. 001, § 15 Exemptions
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§ 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…
26 V.S.A. ch. 001, § 17 Penalty
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§ 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.)