252 CMR, 252 CMR 1.00
Current through Register 1525, July 5, 2024
PREAMBLE. 252 CMR is adopted by the Massachusetts Board of Public Accountancy, pursuant to its authority under M.G.L. c. 112, § 87A½. The purpose is to promote and protect the public interest by implementing the provisions of M.G.L. c. 112, §§ 87A through 87E½, which provides for the issuance of certificates as certified public accountants; the issuance of licenses to practice public accountancy; and the regulation of the practice of public accountancy, all to the end of enhancing the reliability of information which is used for guidance in financial transactions or for accounting for or asserting the financial status or performance of commercial, noncommercial and governmental enterprises.
252 CMR, 252 CMR 1.00