Section 12.04.010. Independence, integrity, and objectivity.

Latest version.

An accountant shall adhere to the standards regarding independence contained in ET Section 101 and to the standards regarding integrity and objectivity contained in ET Section 102 of the American Institute of Certified Public Accountants, AICPA Professional Standards, Volume 2, Code of Professional Conduct, adopted January 12, 1988, as revised as of June 1, 2010, adopted by reference.

Authorities

08.04.070;08.04.080

Notes

Reference

12 AAC 04.040

Authority
 AS 08.04.070  
AS 08.04.080  
Editor's note: A copy of the AICPA Code of Professional Conduct ET Sections 101 and 102, adopted by reference in 12 AAC 04.010, 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.  
History Eff. 1/20/63, Register 7; am 9/9/72, Register 43; am 1/18/78, Register 64; am 4/10/88, Register 106; am 1/1/2008, Register 184; am 10/16/2011, Register 200

References

12.04.010

                    
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