New Jersey § 45:2b-61
Full text of New Jersey New Jersey Statutes § 45:2b-61, with citation guidance and answers to common questions.
§ 45:2b-61.
a. No individual or firm shall issue a report on financial statements of any other
individual, firm, organization, or governmental unit unless that person or firm holds
a valid license or registration issued under this act, qualifies for the practice privilege under section 6 of P.L.2008, c. 45 ( C.45:2B-50.1 ), or is exempt from registration under section 13 of P.L.1997, c. 259 ( C.45:2B-54 ), except that this prohibition shall not apply to: an officer, partner, member, manager
or employee of any firm or organization affixing that person's own signature to any
statement or report in reference to the financial affairs of that firm or organization
with any wording designating the position, title or office that the person holds in
the firm or organization; any act of a public official or employee in the performance
of that person's duties; the performance by any person of other services involving
the use of accounting skills, including the preparation of tax returns or financial
statements prepared without the issuance of reports, or providing a management advisory
service. b. The prohibition contained in subsection a. of this section is applicable to the
issuance, by a person not holding a valid license or a firm not holding a valid registration,
of a report using any form of language conventionally used by licensees respecting
review of financial statements or compilation of financial statements.
Frequently Asked Questions About New Jersey § 45:2b-61
What does New Jersey Statutes § 45:2b-61 cover?
Section 45:2b-61 is part of the New Jersey Statutes, the codified statutory law of New Jersey. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Jersey § 45:2b-61?
A common citation format is "New Jersey Statutes § 45:2b-61" (New Jersey). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Jersey law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Jersey official source linked on this page or consult a licensed New Jersey attorney.
How does New Jersey § 45:2b-61 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Jersey can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Jersey.