An accountant shall adhere to the Code of Professional Conduct of the American Institute of Certified Public Accountants, AICPA Professional Standards, ET Section, revised as of June 15, 2022, adopted by reference.

(Eff. 1/4/2017, Register 221; am 4/19/2019, Register 230; am 2/24/2022, Register 241; am 4/12/2024, Register 250)