Vermont § 13 - Definitions As used in this chapter: (1)(A) “Attest services” means providing the following services:

§ 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 a financial statement to be
  performed in accordance with the Statement on Standards for Accounting and Review
  Services (SSARS); (iii) any examination of prospective financial information to be performed in accordance
  with the Statements on Standards for Attestation Engagements (SSAE); (iv) any engagement to be performed in accordance with the auditing standards of the Public
  Company Accounting Oversight Board (PCAOB); or (v) any examination, review, or agreed upon procedures engagement to be performed in accordance
  with the SSAE, other than an examination described in subdivision (iii) of this subdivision
  (1)(A). (B) The statements on standards specified in this section shall be adopted by reference
  by the Board pursuant to rulemaking, and shall be those developed for general application
  by the American Institute of Certified Public Accountants. (2) “Board” means the Board of Public Accountancy. (3) “Compilation” means providing a service to be performed in accordance with Statements
  on Standards for Accounting and Review Services (SSARS) that is presented in the form
  of financial statements or information that represents management or owners without
  expressing any type of assurance on the statements. (4) [Repealed.] (5) “Firm” means a sole proprietorship, a corporation, a partnership, association, or
  any other entity that practices public accountancy. (6) [Repealed.] (7) “Good character” means fiscal integrity, and a lack of any history of acts involving
  dishonesty, false statements, or fraud. (8) “Home office” means the location specified by the client as the address to which a
  service described in subsection 74c(c) of this title is directed. (9) “Peer review” means a systemwide study, appraisal, or review of one or more aspects
  of the professional work of a person or firm in the practice of public accounting
  that performs attest services by a person or persons who are licensed under this chapter
  and who are not affiliated with the person or firm being reviewed. (10) “Practice of public accounting” means the performance or the offering to perform by
  a person or firm holding itself out to the public as being licensed, registered, or
  otherwise authorized under this chapter, for a client or potential client, of one
  or more kinds of services involving the use of accounting or auditing skills, including
  the issuance of reports on financial statements, or of one or more kinds of management
  advisory, financial advisory, or consulting services, or the preparation of tax returns
  or the furnishing of advice on tax matters. (11) “Principal place of business” means the office location designated by the licensee
  for the purposes of substantial equivalency and reciprocity. (12) “Public accountant” means a certified public accountant or a registered public accountant
  until July 1, 2003, after which the title of registered public accountant will still
  exist for those licensed as registered public accountants or having received conditional
  credit toward licensure as a registered public accountant by that date, but will no
  longer be a title granted by the Board. (13) “Report” when used with reference to any attest or compilation service, means an opinion,
  report, or other form of language that states or implies assurance as to the reliability
  of the attested information or compiled financial statements and that also includes
  or is accompanied by any statement or implication that the person or firm issuing
  it has special knowledge or competence in accounting or auditing. (A) A statement or implication of special knowledge or competence may arise from use by
  the issuer of the report of names or titles indicating that the person or firm is
  an accountant or auditor, or from the language of the report itself. (B) The term “report” includes any form of language that disclaims an opinion when the
  form of language is conventionally understood to imply any positive assurance as to
  the reliability of the attested information or compiled financial statements referred
  to or special competence on the part of the person or firm issuing the language; and
  it includes any other form of language that is conventionally understood to imply
  such assurance or such special knowledge or competence. (14) “Sole proprietorship,” when used for the specific purpose of describing the fee category
  applicable to a firm under this chapter, means a firm that employs only one certified
  public accountant. (15) “State” includes the states of the United States, the District of Columbia, Puerto
  Rico, Guam, the U.S. Virgin Islands, and other jurisdictions recognized by the National
  Association of State Boards of Accountancy (NASBA). (Added 1975, No. 89, § 7; amended 1981, No. 161 (Adj. Sess.), § 2; 1991, No. 167 (Adj. Sess.), § 1; 2001, No. 129 (Adj. Sess.), § 4; eff. June 13, 2002; 2007, No. 29, § 4; 2009, No. 35, § 4; 2017, No. 48, § 8; 2019, No. 30, § 9.)