A licensee shall comply with professional ethical standards and conduct. Professional standards and conduct are those set forth in the AICPA Professional Standards, Volume 2, ET Section as of July 1, 2019, by the American Institute of Certified Public Accountants.

Reference: AICPA Professional Standards, Volume 2, as of July 1, 2019, American Institute of Certified Public Accountants. Copies may be viewed at the board's office or obtained from the American Institute of Certified Public Accountants, 220 Leigh Farm Road, Durham, NC 27707. Cost: Members $199/Non-Members $249.

Source: 29 SDR 16, effective August 14, 2002; 30 SDR 119, effective February 9, 2004; 33 SDR 107, effective December 26, 2006; 35 SDR 165, effective December 22, 2008; 35 SDR 305, effective July 1, 2009; 36 SDR 216, effective July 6, 2010; 39 SDR 33, effective September 5, 2012; 39 SDR 219, effective June 24, 2013; 41 SDR 111, effective January 19, 2015; 45 SDR 84, effective December 20, 2018; 46 SDR 153, effective July 9, 2020.

General Authority: SDCL 36-20B-12(4).

Law Implemented: SDCL 36-20B-40 , 36-20B-41.

Prior versions effective: 2018-12-20, 2015-01-19, 2013-06-24.