AICPAsCodeofProfessionalConduct.pptVIP

Rule 301 Confidential Client Information (cont’l) 4) May initiate a complaint or respond to an inquiry made by ethics or trial board of professional bodies, e.g., state Board of Accountancy or state CPA societies. Rule 301 Confidential Client Information (cont’l) Members who become privy of confidential information in ethics reviews, peer reviews, or trial boards of state CPS societies or state Board of Accountancy have the same responsibilities not to disclose that information. Rule 302 Contingent Fees A contingent fee is where receiving a fee and/or the amount of the fee is dependent upon