1. (a) If a CPA is using a third-party provider to assist the CPA in providing any professional services to a client, the CPA shall provide a written disclosure of such outsourcing to the client. Such written disclosure shall comply with (b) below.
2. (b) A disclosure required pursuant to (a) above shall be in a separate written statement of the services to be rendered by the third-party provider. The statement shall provide the client with an opportunity to opt out and clear instructions on how to opt out.
3. (c) A CPA outsourcing professional services to a third-party provider shall be responsible for insuring a third-party provider is in compliance with all applicable rules of professional conduct and ethics in Ac 500.

Source. #1663, eff 12-17-80; ss by #2475, eff 9-13-83; ss by #3061, eff 7-18-85, EXPIRED: 7-18-91 New. #6904, eff 12-4-98, EXPIRED: 12-4-06 New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07 New. #9051, eff 12-27-07; ss by #10746, eff 1-1-15; ss by #14322, eff 9-15-25, EXPIRES: 9-15-35