- (a) A licensee in public practice shall be independent in the performance of professional services as required by professional standards as defined in 17 CAR § 236-701.
- (b) When a licensee is associated with a nonlicensed office or business, the licensee shall disclose the licensee’s lack of independence when performing attest services or compilation services for a client who has paid or is expected to pay a commission or contingent fee to such nonlicensed office or business.