article 5.--code of professional conduct …（第五条。）.pdfVIP

Article 5.--CODE OF PROFESSIONAL CONDUCT Part I.--DEFINITIONS, INDEPENDENCE, INTEGRITY AND OBJECTIVITY, COMMISSIONS AND REFERRAL FEES, CONTINGENT FEES 74-5-2. Definitions. Each of the following terms, wherever used in this article, shall have the meaning specified in this regulation: (a) “AICPA” means American institute of certified public accountants. (b) “AICPA professional standards” means the standards specified in this subjection, including definitions and interpretations, published by the AICPA, which are hereby adopted by reference. As used in the AICPA professional standards, “member” means a person or firm subject to the board’s regulation. (1) “clarified statements on auditing standards” in “AICPA professional standards,” volume 1, pages 31-1214, as in effect on June 1, 2014; (2) “statements on standards for attestation engagements” in “AICPA professional standards,” volume 1, pages 1253- 1583, as in effect on June 1, 2014; (3) “standards for accounting and review services” in “AICPA professional standards,” volume 2, pages 1621-1807, as in effect on June 1, 2014; (4) statement on standards for accounting and review services (SSARS) no. 21, “statements on standards for accounting and review services: clarification and recodification,” including the appendices and exhibits, as in effect on December 15, 2015; (5) “code of professional conduct” in “AICPA professional standards,” volume 2, pages 1833-2294, except for pages 2027- 2032 and 2043-2056, as in effect on June 1, 2014, except for the following: (A) Part 1, Section 1.800, “form of organization and name”; (B) section 1.810.020, “partner designation”; (C) section 1.810.030, “a member’s responsibility for nonmember practitioners”; (D) section 1.810.040, “attest engagement performed