Article 9 - Rules of Professional Conduct
- Section 50 - Client Notification
- Section 50.1 - Attest Client Notification Regarding Composition of Firm Ownership
- Section 51 - Firms with Nonlicensee Owners
- Section 51.1 - Notification of Non-Licensee Ownership
- Section 52 - Response to Board Inquiry
- Section 52.1 - Failure to Appear. [Repealed]
- Section 53 - Discrimination Prohibited
- Section 54 - Confidential Information Defined, Exception
- Section 54.1 - Disclosure of Confidential Information Prohibited
- Section 54.2 - Recipients of Confidential Information
- Section 54.3 - Sale or Transfer of Licensee's Practice
- Section 54.4 - Discontinuance of Licensee's Practice
- Section 55 - Permission to Use Name. [Repealed]
- Section 56 - Commissions-Basic Disclosure Requirement
- Section 56.1 - Commissions-Professional Services Provided to the Client
- Section 56.2 - Commissions-Disclosure Requirement and Other Rules of Professional Conduct
- Section 56.3 - Commissions-Definitions
- Section 56.4 - "Officer" and "Director."
- Section 57 - Incompatible Occupations/Conflict of Interest
- Section 58 - Compliance with Standards
- Section 58.1 - Accountant's Report on the Examination of Financial Statements. [Repealed]
- Section 58.2 - Accountant's Report on Unaudited Financial Information of a Public Entity. [Repealed]
- Section 58.3 - Compilation and Review of Financial Statements. [Repealed]
- Section 58.4 - Unaudited Financial Statements. [Repealed]
- Section 59 - Reporting of Restatements
- Section 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)
- Section 61 - The Reporting of Settlements, Arbitration Awards, and Judgments
- Section 62 - Contingent Fees
- Section 63 - Advertising
- Section 64 - Use of Name with Estimate of Earnings. [Repealed]
- Section 65 - Independence
- Section 66 - Plural Designations. [Repealed]
- Section 66.1 - Name of Accountancy Corporation. [Repealed]
- Section 66.2 - Name of Successor Firm Having One Owner. [Repealed]
- Section 67 - Approval of Use of Fictitious Name
- Section 68 - Retention of Client's Records
- Section 68.1 - Working Papers Defined; Retention
- Section 68.2 - Identification of Audit Documentation
- Section 68.3 - Retention Period for Audit Documentation
- Section 68.4 - The Document Assembly Period and Subsequent Changes in Audit Documentation
- Section 68.5 - Audit Documentation Retention and Destruction Policy
- Section 69 - Certification of Applicant's Experience
- Section 69.1 - Failure to Appear. [Renumbered]