N.H. Code Admin. R. Ac 507.05
(b) CPAs and PAs who are registered investment advisors may be compensated on an hourly rate, fixed rate, or as a percentage of assets under management. However, CPAs and PAs shall not receive or accept commissions. A CPA or PA who simultaneously practices as a registered investment advisor shall be subject to the standards of independence contained in Ac 502.
Source. #6905, 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 #14188, eff 4-5-25 (formerly Ac 507.06)
APPENDIX A
Rule
Specific State Statute which the Rule Implements
Ac 101
RSA 309-B:1; RSA 309-B:2
Ac 102
RSA 309-B:3
Ac 102.01
RSA 541-A:16, I(a); RSA-B:3, I
Ac 102.02
RSA 309-B:3
Ac 102.06
RSA 309-B:3
Ac 103
RSA 309-B:4, I, II;RSA 309-B:VIII(a) – (i); RSA 91-A:2, II; RSA 541-A:16, I (a)
Ac 103.05
RSA 309-B:4, I, II; RSA 309-B:4, VIII(a)–(i);
Ac 103.06
RSA 91-A:2, II; RSA 541-A:16, I(a)
Ac 104
RSA 91-A:4, II(d); RSA 91-A:4, IV; RSA 541-A:16, I (a)
Ac 104.04
RSA 91-A:4, II(d); RSA 91-A:4, IV; RSA 541-A:16, I(a)
Ac 105
RSA 541-A:16, I(a); RSA 309-B:4, II (b)
Ac 106
RSA 309-B:4, VI
Ac 201.01
RSA 541-A:16, I(b)-(d)
Ac 201.02
RSA 541-A:16, I(b); RSA 310:6, II
Ac 301.01
RSA 309-B:4, VI(c); RSA 309-B:5, I and II; RSA 309-B:8, III(b)(2)
Ac 302.01
RSA 541-A:16, I(b)
Ac 302.02
RSA 309-B:5, I; RSA 309-B:7, I II, VI; RSA 541-A:16, I(b);
Ac 302.03
RSA 309-B:5; RSA 309-B:7, I, II, VI
Ac 302.04
RSA 309-B:5; RSA 309-B:7, I, II, VI
Ac 302.05
RSA 309-B:8, I; RSA 541-A:16, I(b)
Ac 302.06
RSA 309-B:8, I, VI; RSA 541-A:16, I(b)
Ac 302.07
RSA 309-B:8, I, VI; RSA 541-A:16, I(b)
Ac 302.08
RSA 310:14, I
Ac 303.01
RSA 309-B:5, II, III, IV, V, VI, IX, X
Ac 303.02
RSA 309-B:5, III, IX, X; RSA 309-B:7
Ac 303.03
RSA 309-B:5, III; RSA 309-B:7
Ac 303.04
RSA 309-B:5, I, IX; RSA 309-B:7
Ac 303.05
RSA 309-B:8
Ac 304.01
RSA 309-B:5, V
Ac 305.01
RSA 541-A:16, I(b)
Ac 401.01
RSA 541-A:7; RSA 541-A:16, I(b); RSA 541-A:8
Ac 401.02
RSA 541-A:7; RSA 541-A:16, I(b); RSA 541-A:8
Ac 401.03
RSA 309-B:7, II; RSA 309-B:8, II; RSA 310:8
Ac 401.04
RSA 309-B:7, II
Ac 401.05
RSA 309-B:4, VI(c); RSA 309-B:7, III; RSA 309-B:7, VII
Ac 401.06
RSA 309-B:7, VII
Ac 401.07
RSA 309-B:7, VII; RSA 161-B:11, VI-a
Ac 401.08 (repeal)
RSA 309-B:6
Ac 401.08
RSA 309-B:4, III; RSA 309-B:13
Ac 402.01
RSA 309-B:10; RSA 309-B:14
Ac 402.02
RSA 309-B:16; RSA 309-B:17; RSA 310:12
Ac 402.03 (repeal)
RSA 309-B:10
Ac 402.03
RSA 309-B:17; RSA 541-A:30, III
Ac 402.04 (repeal)
RSA 309-B:10
Ac 402.04
RSA 309-B:16
Ac 402.05 (repeal)
RSA 309-B:10
Ac 402.05
RSA 409-B:16
Ac 402.06
RSA 309-B:4, VI(h)
Ac 402.07 (repeal)
RSA 309-B:4
Ac 403.01
RSA 309-B:4, VI(c); RSA 309-B:7, III; RSA 309-B:7, VII
Ac 403.02
RSA 309-B:4, VI(c); RSA 309-B:7, III; RSA 309-B:7, VII
Ac 403.03
RSA 309-B:4, VI(c); RSA 309-B:7, III; RSA 309-B:7, VII
Ac 404.01
RSA 541-A:16, I(b)
Ac 404.02
RSA 309-B:4, VI(j)
Ac 404.03
RSA 309-B:19
Ac 405.01
RSA 541-A:16, I(b)
Ac 405.02
RSA 309-B:4, VI(g); RSA 309-B:8; RSA 309-B:18; RSA 309-B:19, I
Ac 405.03
RSA 309-B:4, VI(g), RSA 309-B:7
Ac 501
RSA 309-B:4, VI(d)
Ac 502
RSA 309-B:14, VIII
Ac 503
RSA 309-B:4, VI(d); RSA 309-B:14, XIII
Ac 504.01
RSA 309-B:5, X(c);
Ac 504.02
RSA 309-B:5, X(c)
Ac 505
RSA 309-B:8, VIII(d); RSA 309-B:18
Ac 506
RSA 309-B:14, XIV
Ac 507
RSA 309-B:4, VI(d)
APPENDIX B: Incorporation by Reference Information
Rule
Title
Obtain at:
Ac 402.02
AICPA Peer Review Program Manual, Audit and Assurance, version November 2024
American Institute of Certified Public Accountants
1211 Avenue of the Americas
New York, New York 10036
Phone: 1(212) 596-6200
Available online at: https://www.aicpa-cima.com/cpe-learning/publication/aicpa-peer-review-program-manual-OPL
Cost: Members of the AICPA or CIMA $335.00
Nonmembers $415.00
Ac 405.02(c)
and
Ac 405.03(a)
Ac 504.01
AICPA Peer Review Program Manual, Audit and Assurance, version November 2024
AICPA Code of Professional Conduct, Effective December 15, 2014 and updated for all official releases through August 31, 2016
American Institute of Certified Public Accountants
1211 Avenue of the Americas
New York, New York 10036
Phone: 1(212) 596-6200
Available online at: https://www.aicpa-cima.com/cpe-learning/publication/aicpa-peer-review-program-manual-OPL
Cost: Members of the AICPA or CIMA $335.00
Nonmembers $415.00
American Institute of Certified Public Accountants,
Telephone (888) 777-7077
Downloadable version is free online at