An accountant shall adhere to the standards regarding commissions contained in ET Section 503 of the American Institute of Certified Public Accountants, AICPA Professional Standards, Volume 2, Code of Professional Conduct, adopted May 23, 1990, as revised as of June 1, 2010, adopted by reference.
Authorities
08.04.070;08.04.080
Notes
Authority
AS 08.04.070AS 08.04.080
Editor's note: A copy of the AICPA Code of Professional Conduct ET Section 503, adopted by reference in 12 AAC 04.100, 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 4/28/2005, Register 174; am 1/1/2008, Register 184; am 10/16/2011, Register 200
References
12.04.100
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