Article 9 - Rules of Professional Conduct

  1. § 50 - Client Notification
  2. § 50.1 - Attest Client Notification Regarding Composition of Firm Ownership
  3. § 51 - Firms with Nonlicensee Owners
  4. § 51.1 - Notification of Non-Licensee Ownership
  5. § 52 - Response to Board Inquiry
  6. § 52.1 - Failure to Appear. [Repealed]
  7. § 53 - Discrimination Prohibited
  8. § 54 - Confidential Information Defined, Exception
  9. § 54.1 - Disclosure of Confidential Information Prohibited
  10. § 54.2 - Recipients of Confidential Information
  11. § 54.3 - Sale or Transfer of Licensee's Practice
  12. § 54.4 - Discontinuance of Licensee's Practice
  13. § 55 - Permission to Use Name. [Repealed]
  14. § 56 - Commissions-Basic Disclosure Requirement
  15. § 56.1 - Commissions-Professional Services Provided to the Client
  16. § 56.2 - Commissions-Disclosure Requirement and Other Rules of Professional Conduct
  17. § 56.3 - Commissions-Definitions
  18. § 56.4 - "Officer" and "Director."
  19. § 57 - Incompatible Occupations/Conflict of Interest
  20. § 58 - Compliance with Standards
  21. § 58.1 - Accountant's Report on the Examination of Financial Statements. [Repealed]
  22. § 58.2 - Accountant's Report on Unaudited Financial Information of a Public Entity. [Repealed]
  23. § 58.3 - Compilation and Review of Financial Statements. [Repealed]
  24. § 58.4 - Unaudited Financial Statements. [Repealed]
  25. § 59 - Reporting of Restatements
  26. § 60 - Reporting of Investigations by the Securities and Exchange Commission Pursuant to Section 5063(b)(3); Reporting of Notices of Requests for Wells Submissions Pursuant to Section 5063 (b)(4); and Reporting of Investigations by the Public Company Accounting Oversight Board Pursuant to Section 5063(b)(5)
  27. § 61 - The Reporting of Settlements, Arbitration Awards, and Judgments
  28. § 62 - Contingent Fees
  29. § 63 - Advertising
  30. § 64 - Use of Name with Estimate of Earnings. [Repealed]
  31. § 65 - Independence
  32. § 66 - Plural Designations. [Repealed]
  33. § 66.1 - Name of Accountancy Corporation. [Repealed]
  34. § 66.2 - Name of Successor Firm Having One Owner. [Repealed]
  35. § 67 - Approval of Use of Fictitious Name
  36. § 68 - Retention of Client's Records
  37. § 68.1 - Working Papers Defined; Retention
  38. § 68.2 - Identification of Audit Documentation
  39. § 68.3 - Retention Period for Audit Documentation
  40. § 68.4 - The Document Assembly Period and Subsequent Changes in Audit Documentation
  41. § 68.5 - Audit Documentation Retention and Destruction Policy
  42. § 69 - Certification of Applicant's Experience
  43. § 69.1 - Failure to Appear. [Renumbered]

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