Ala. Admin. Code r. 30-X-6-.01 - Applicability

Current through Register Vol. 40, No. 6, March 31, 2022

(1) All holders of CPA certificates issued by the Alabama State Board of Public Accountancy and all public accountants registered under provisions of the Public Accountancy Act who are engaged in the practice of public accounting shall observe and comply with all of the following rules of professional conduct adopted by the Board. Certificate holders and registered Public Accountants not engaged in the practice of public accounting must observe only Rules 30-X-6-.01(4), 30-X-6-.05(1) and 30-X-6-.05(2), since all other rules of conduct relate solely to the practice of public accounting. Failure to observe and comply with the applicable rules will subject any Certified Public Accountant or Registered Public Accountant to disciplinary action authorized by Section 34-1-12, Code of Ala. 1975, of the Public Accountancy Act of 1973.
(2) The rules of professional conduct which follow apply to all services performed in the practice of public accountancy including tax and management advisory services except (a) where the wording of the rule indicates otherwise and (b) that a registrant who is practicing outside the United States will not be subject to discipline for departing from any of the rules stated herein so long as his conduct is in accord with the rules of the organized accounting profession in the country in which he is practicing. However, where a registrant's name is associated with financial statements in such a manner as to imply that he is acting as an independent public accountant and under circumstances that would entitle the reader to assume that United States practices were followed, he must comply with Rules 30-X-6-.03(2) and 30-X-6-.03(3).
(3) A registrant may be held responsible for compliance with the rules of professional conduct by all persons associated with him in the practice of public accounting who are either under his supervision or are his partners or shareholders in the practice.
(4) A Certified Public Accountant or Public Accountant shall not permit others to carry out on his behalf, either with or without compensation, acts which, if carried out by the Certified Public Accountant or Public Accountant would place him in violation of the rules of professional conduct.

Notes

Ala. Admin. Code r. 30-X-6-.01
Filed September 3, 1982. Amended by Alabama Administrative Monthly Volume XXXVI, Issue No. 04, January 31, 2018, eff. 3/8/2018.

Author: Alabama Board of Public Accountancy

Statutory Authority: Code of Ala. 1975, ยงยง 34-1-1, et seq.

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