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45:2B-50.1 Standards for individual with principal place of business out-of-State. |
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New Jersey Statutes (Unannotated) / NEW JERSEY GENERAL AND PERMANENT STATUTES (UPDATED THROUGH P.L.2023, c.228, and J.R.15) / TITLE 45 PROFESSIONS AND OCCUPATIONS |
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45: 2B-50.1 Standards for individual with principal place of business out-of- State. 45: 2B-50.1 Standards for individual with principal place of business out-of- State. 6. a. An individual whose principal place of business is not in this State shall be presumed to have qualifications substantially equivalent to this State's requirements for certified public accountants and shall have all the privileges of licensed certified...
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45:2B-44 Definitions relative to the practice of accounting. |
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New Jersey Statutes (Unannotated) / NEW JERSEY GENERAL AND PERMANENT STATUTES (UPDATED THROUGH P.L.2023, c.228, and J.R.15) / TITLE 45 PROFESSIONS AND OCCUPATIONS |
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45:2B-44 Definitions relative to the practice of accounting. 45:2B-44 Definitions relative to the practice of accounting. 3. As used in this act: "Attest" means providing the following services: any audit or other engagement...
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to be performed in accordance with the Statements on Auditing Standards (SAS); any review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS); any examination, review, or agreed upon procedures of engagement to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE); any engagement to be performed in accordance with the standards of the Public Company Accounting Oversight Board (PCAOB). The statements on standards specified herein shall be adopted by regulation by the board and shall be in accordance with standards developed for general application by recognized national accountancy organizations such as the American Institute of Certified Public Accountants and the PCAOB. "Board" means the New...
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