An accountant shall adhere to the Code of Professional Conduct of the American Institute of Certified Public Accountants, AICPA Professional Standards, ET Section, revised as of June 15, 2022, adopted by reference.
12 AAC 04.004
A copy of the AICPA Professional Standards, Volume 3 adopted by reference in 12 AAC 04.004, may be obtained from the American Institute of Certified Public Accountants at AICPA, 220 Leigh Farm Road, Durham, North Carolina 27707-8110 or at AICPA's website at http://www.aicpa.org.
Authority:AS 08.04.070
AS 08.04.080