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 defin