Ala. Admin. Code r. 30-X-6-.01 - Applicability
(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
Author: Alabama Board of Public Accountancy
Statutory Authority: Code of Ala. 1975, ยงยง 34-1-1, et seq.
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