Article 9. Rules of Professional Conduct
- § 50. Client Notification.
- § 50.1. Attest Client Notification Regarding Composition of Firm Ownership.
- § 51. Firms with Nonlicensee Owners.
- § 51.1. Notification of Non-Licensee Ownership.
- § 52. Response to Board Inquiry.
- § 52.1. Failure to Appear. [Repealed]
- § 53. Discrimination Prohibited.
- § 54. Confidential Information Defined, Exception.
- § 54.1. Disclosure of Confidential Information Prohibited.
- § 54.2. Recipients of Confidential Information.
- § 54.3. Sale or Transfer of Licensee's Practice.
- § 54.4. Discontinuance of Licensee's Practice.
- § 55. Permission to Use Name. [Repealed]
- § 56. Commissions—Basic Disclosure Requirement.
- § 56.1. Commissions—Professional Services Provided to the Client.
- § 56.2. Commissions—Disclosure Requirement and Other Rules of Professional Conduct.
- § 56.3. Commissions—Definitions.
- § 56.4. “Officer” and “Director.”
- § 57. Incompatible Occupations/Conflict of Interest.
- § 58. Compliance with Standards.
- § 58.1. Accountant's Report on the Examination of Financial Statements. [Repealed]
- § 58.2. Accountant's Report on Unaudited Financial Information of a Public Entity. [Repealed]
- § 58.3. Compilation and Review of Financial Statements. [Repealed]
- § 58.4. Unaudited Financial Statements. [Repealed]
- § 59. Reporting of Restatements.
- § 60. Reporting of Investigations by the Securities and Exchange Commission Pursuant to Section 5063(b)(3); Reporting of Notices of Requests for Wells Submissions Pursuant to Section 5063 (b)(4); and Reporting of Investigations by the Public Company Accounting Oversight Board Pursuant to Section 5063(b)(5).
- § 61. The Reporting of Settlements, Arbitration Awards, and Judgments.
- § 62. Contingent Fees.
- § 63. Advertising.
- § 64. Use of Name with Estimate of Earnings. [Repealed]
- § 65. Independence.
- § 66. Plural Designations. [Repealed]
- § 66.1. Name of Accountancy Corporation. [Repealed]
- § 66.2. Name of Successor Firm Having One Owner. [Repealed]
- § 67. Approval of Use of Fictitious Name.
- § 68. Retention of Client's Records.
- § 68.1. Working Papers Defined; Retention.
- § 68.2. Identification of Audit Documentation.
- § 68.3. Retention Period for Audit Documentation.
- § 68.4. The Document Assembly Period and Subsequent Changes in Audit Documentation.
- § 68.5. Audit Documentation Retention and Destruction Policy.
- § 69. Certification of Applicant's Experience.
- § 69.1. Failure to Appear. [Renumbered]