The Vermont Statutes Online
The statutes were updated in November, 2018, and contain all actions of the
2018 legislative session.
Subchapter 001 : GENERAL PROVISIONS(Cite as: 26 V.S.A. § 15)
§ 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 a statement or report in reference to the affairs of that organization, with wording designating the title held in the organization; or
(B) describing himself or herself by title.
(3) A person from offering or rendering to the public bookkeeping and tax services, including devising and installing systems, recording and presenting financial information or data, preparing financial statements, schedules, reports, and exhibits, and similar services.
(4) An individual person from using a title previously held as a public accountant licensed or certified in this or any other state, provided that the person's license or certificate was not revoked or suspended, and provided further that the person is not currently engaged in the practice of public accounting and does not use the title for the purpose of practicing public accounting.
(5) Other licensed or certified professionals from carrying on in the usual manner any of the functions of their professions.
(6) A firm, which does not hold a valid registration under section 74 of this title and which does not have an office in this state, from providing its professional services and from practicing public accounting in this state as long as the firm complies with the requirements of subsection 74(b) of this title. (Added 1975, No. 89, § 9; amended 1981, No. 161 (Adj. Sess.), § 2; 1991, No. 167 (Adj. Sess.), § 3; 2001, No. 129 (Adj. Sess.), § 6; eff. June 13, 2002; 2007, No. 29, § 6; 2009, No. 35, § 6.)