A licensee shall not concurrently engage in the practice of public accountancy and in any other business or occupation which impairs the licensee's independence, objectivity, or creates a conflict of interest in rendering professional services.

Note: Authority cited: Sections 5010 and 5018, Business and Professions Code. Reference: Section 5018, Business and Professions Code.

History

1. Amendment filed 2-14-75; effective thirtieth day thereafter (Register 75, No. 7).

2. Amendment filed 4-12-83; effective thirtieth day thereafter (Register 83, No. 16).