Wis. Admin. Code § Accy 1.001 – Applicability of rules of conduct to certified public accountants.

(1) Chapters Accy 1 to 6 apply to a person who practices as a certified public accountant in this state.
(2) A certified public accountant may be held responsible for compliance with the rules of the board by any person associated with the certified public accountant in a firm who is either under his or her supervision or is a member of the firm.
(3) A certified public accountant shall not permit others to carry out acts on the accountant’s behalf, either with or without compensation, which, if carried out by the certified public accountant, would violate chs. Accy 1 to 6.

History: Cr. Register, June, 1974, No. 222, eff. 7-1-74; correction made under s. 13.93 (2m) (b) 1., Stats., Register, March, 1993, No. 447; CR 03-071: r. and recr. Register May 2004 No. 581, eff. 6-1-04; 2015 Wis. Act 217: am. Register May 2016 No. 725, eff. 6-1-16.