Title 27 — Professions and Occupations

22 chapters · 534 sections in this title.

534 sectionsFiltered byTitle 27

27 V.I.C. § 246 Penalties for violation; certification and prosecution [Repealed]
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27 V.I.C. § 246 Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
27 V.I.C. § 247 Evidence in injunction or criminal proceeding [Repealed]
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27 V.I.C. § 247 Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
27 V.I.C. § 250 Definitions
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(a) When used in this chapter, the following terms have the meanings indicated:(a) “AICPA” means the American Institute of Certified Public Accountants.(b) “Attest” means providing the following services:(1) any audit or other engagement to be performed in accordance with the Sta…
27 V.I.C. § 250a Virgin Islands Board of Accountancy
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(a) There is established the Virgin Islands Board of Public Accountancy within the Department of Licensing and Consumer Affairs. The Board consists of five members, all of whom must be residents of this Territory, appointed by the Governor, with the advice and consent of the Legi…
27 V.I.C. § 250b Qualifications for a certificate as a certified public accountant
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(a) The Board shall grant a certificate of “certified public accountant” to persons of good moral character who apply for a certificate pursuant to section 250c and meet the education, experience and examination requirements of this section and regulations adopted under this sect…
27 V.I.C. § 250c Issuance and renewal of certificates, and maintenance of competency
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(a) The Board shall grant or renew certificates to persons who make application and demonstrate (i) that their qualifications, including where applicable the qualifications prescribed by section 250b, are in accordance with this section or (ii) that they are eligible under the su…
27 V.I.C. § 250d Firm permits to practice, attest and compilation competency and peer review
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(a) The Board shall grant or renew permits to practice as a CPA firm to applicants that demonstrate their qualifications therefore in accordance with this section.(1) The following must hold a permit issued under this section:(A) Any firm with an office in the Territory performin…
27 V.I.C. § 250e Appointment of a resident agent
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A person or a firm not a resident of the Territory applying for a certificate under section 250c of this chapter or a permit to practice under section 250d shall appoint a resident agent as permitted by law or Board regulations. The applicant’s agent must be a person upon whom pr…
27 V.I.C. § 250f Hearings before Board and judicial review; commencement of proceedings
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(a) The Board may initiate proceedings under this chapter either on its own motion or on the complaint of any person. (b) A written notice stating the nature of the charge or charges against the accused and the time and place of the hearing before the Board or its designee on suc…
27 V.I.C. § 250g Enforcement—grounds for discipline
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(a) After notice and hearing pursuant to this chapter, the Board may revoke any permit issued under sections 250c or 250d of this chapter or corresponding provisions of prior law or revoke or suspend any such permit, or refuse to renew any such permit for a period of not more tha…
27 V.I.C. § 250h Enforcement—investigations
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(a) The Board or its designee may, upon receipt of a complaint or other information suggesting violations of this chapter or of the rules of the Board, conduct investigations to determine whether there is probable cause to institute proceedings under sections 250f, 250k, or 250l …
27 V.I.C. § 250i Reinstatement
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(a) In any case where the Board has suspended or revoked a certificate or a permit or revoked or limited privileges under section 250q or refused to renew a certificate, permit, the Board may, upon application in writing by the person or firm affected and for good cause shown, mo…
27 V.I.C. § 250j Unlawful acts
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(a) Only permittees and individuals who have practice privileges under section 250q of this chapter may issue a report on financial statements of any person, firm, organization, or governmental unit or offer to render or render any attest or compilation service, as defined herein…
27 V.I.C. § 250k Injunctions against unlawful acts
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Whenever, as a result of an investigation under section 250h of this chapter or otherwise, the Board believes that any person or firm has engaged, or is about to engage, in any acts or practices that constitute or will constitute a violation of section 250j of this chapter, the B…
27 V.I.C. § 250l Criminal penalties
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Any person who violates any provision of this chapter, is guilty of a misdemeanor, and upon conviction thereof, is subject to a fine of not more than $2,000, or to imprisonment for not more than one year, or to both such fine and imprisonment. Whenever the Board has reason to bel…
27 V.I.C. § 250m Single act evidence of practice
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In any action brought under sections 250f, 250k or 250l of this chapter, evidence of the commission of a single act prohibited by this chapter is sufficient to justify a penalty, injunction, restraining order, or conviction, respectively, without evidence of a general course of c…
27 V.I.C. § 250n Confidential communications
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Except by permission of the client for whom a permittee performs services or the heirs, successors, or personal representatives of such client, a permittee under this chapter, may not voluntarily disclose information communicated to the permittee by the client relating to and in …
27 V.I.C. § 250o Licensees’ working papers; clients’ records
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All statements, records, schedules, working papers and memoranda made by a certified public accountant or public accountant incident to or in the course of professional service to clients by such certified public accountant or public accountant, except reports submitted by a cert…
27 V.I.C. § 250p Privity of contract
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(a) This section applies to all causes of action of the type specified herein filed on or after the effective date. (b) This section governs any action based on negligence brought against any accountant or firm of accountants practicing in this State by any person or entity claim…
27 V.I.C. § 250q Substantial equivalency
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(a) (1) An individual whose principal place of business is not in this Territory and who holds a valid license as a Certified Public Accountant from any state that the NASBA National Qualification Appraisal Service has verified to be in substantial equivalence with the CPA licens…
27 V.I.C. § 250r Construction; severability
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If any provision of this chapter or the application thereof to any person or entity or in any circumstances is held invalid, the remainder of the chapter and the application of such provision to others or in other circumstances shall not be affected thereby.
27 V.I.C. § 261 Board of Examiners [Repealed]
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27 V.I.C. § 261 Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
27 V.I.C. § 262 Unlawful practice of electrical, plumber or mechanic trade [Repealed]
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27 V.I.C. § 262 Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
27 V.I.C. § 263 License required [Repealed]
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27 V.I.C. § 263 Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
27 V.I.C. § 264 Powers and duties of Boards [Repealed]
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27 V.I.C. § 264 Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
27 V.I.C. § 265 Applications for licenses; qualifications [Repealed]
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27 V.I.C. § 265 Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
27 V.I.C. § 266 Examination for licenses [Repealed]
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27 V.I.C. § 266 Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
27 V.I.C. § 267 Types of licenses and requirements [Repealed]
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27 V.I.C. § 267 Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
27 V.I.C. § 268 [Reserved.]
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27 V.I.C. § 268 Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
27 V.I.C. § 269 Repealed. July 1, 2012, No. 7337, § 1(f), Sess. L. 2011, p. 332
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27 V.I.C. § 269 Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
27 V.I.C. § 270 Use of licensee's name by another [Repealed]
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27 V.I.C. § 270 Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
27 V.I.C. § 271 Exception [Repealed]
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27 V.I.C. § 271 Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
27 V.I.C. § 272 Bond [Repealed]
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27 V.I.C. § 272 Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
27 V.I.C. § 273 Fees [Repealed]
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27 V.I.C. § 273 Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
27 V.I.C. § 274 Revocation or suspension of licenses [Repealed]
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27 V.I.C. § 274 Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
27 V.I.C. § 275 Penalties [Repealed]
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27 V.I.C. § 275 Statutes current through Act 9046 of the 2025 session of the 36th Legislature, including all code changes through October 25, 2025 Virgin Islands Code AnnotatedCopyright © 2026 All rights reserved.
27 V.I.C. § 281 Declaration of policy
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In order to safeguard life, health, and property and to promote the public welfare, any person practicing or offering to practice architecture, engineering, or land surveying shall hereafter be required to submit evidence that he is qualified so to practice and shall be licensed …
27 V.I.C. § 282 Definitions
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(a) Architect. The following terms as used in this chapter, unless the context otherwise requires, are defined as follows:(a) Architect. An architect is one who, by reason of his special knowledge of aesthetics, structural principles, and design, acquired by architectural educati…
27 V.I.C. § 282a Virgin Islands Board of Architects, Engineers and Land Surveyors
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(a) The Virgin Islands Board of Architects, Engineers and Land Surveyors, heretofore established within the Department of Public Works, is reestablished within the Department of Licensing and Consumer Affairs. The Board shall consist of the Commissioner of the Department of Licen…
27 V.I.C. § 283 General requirements for licensing
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(a) Architect, engineer, or land surveyor: Licensure by Reciprocity. No person may be licensed as an engineer, architect, or land surveyor unless such person submits satisfactory proof to the Board that he (1) is at least at the age of twenty-one years; (2) is a citizen of the Un…
27 V.I.C. § 283a Conditional licenses
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(a) Notwithstanding the citizenship and residency requirements of section 283 of this chapter, the Board may issue a conditional license to any person who is either not a United States citizen or not a Virgin Islands resident or both if such person otherwise fulfills the requirem…
27 V.I.C. § 284 Application and registration fees
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(a) Initial application for license as an architect, engineer, or land surveyor shall be on a form prescribed and furnished by the Board, shall contain statements made under oath showing the applicant's education and a detailed summary of his technical experience, and shall conta…
27 V.I.C. § 285 Examinations
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(a) Examinations shall be held twice each year at such times and places as the Board determines. (b) Each examination shall be broken down into three or more parts, each part of equal point value. The passing grade on any examination shall be an average of 75% in all parts combin…
27 V.I.C. § 286 Licenses; seals
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(a) The Secretary of the Board shall issue a license upon payment of the license fee, as provided for in this chapter, to any applicant who has satisfactorily met all the requirements of this chapter. The issuance of a license by the Board shall be prima facie evidence that the p…
27 V.I.C. § 287 Expiration and renewals
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(a) A license shall be valid for one year from the date of issuance and shall become invalid after that date unless renewed. The Secretary of the Board shall notify every person licensed under this chapter of the date of the expiration of his license and the amount of the fee req…
27 V.I.C. § 288 Disciplinary action; revocations; appeals
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(a) The Board, subject to appeal as hereinafter provided, may suspend, refuse to renew, or revoke the license of any licensee who, after due notice and hearing by the Board, is found to have lost his residency in the Virgin Islands or is found guilty of—(1) The practice of any fr…
27 V.I.C. § 289 Violations and penalties
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(1) Any person who—(1) practices or offers to practice architecture, engineering, or land surveying in the Virgin Islands without being licensed in accordance with the provisions of this chapter, or(2) uses in connection with his name, or who otherwise assumes, uses, or advertise…
27 V.I.C. § 290 Power of injunction
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If any person carries on or practices as an architect, engineer, or land surveyor as herein defined, in violation of the provisions of this chapter, the carrying on or practicing as such shall be deemed a nuisance, and may be restrained and abated by injunction brought in the nam…
27 V.I.C. § 291 Exemptions; temporary permits
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(1) Nothing in this chapter shall be construed to curtail or extend the rights of any other legally recognized profession or craft. This chapter may not be construed to prevent or curtail—(1) [Repealed.](2) [Repealed.](3) The work of an employee or subordinate of a person holding…
27 V.I.C. § 292 Remittance and covering of fees and fines
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All fees paid to the Board under this chapter shall be remitted by the Secretary of the Board to the Commissioner of Finance and shall be covered into the General Fund of the Treasury of the Virgin Islands.