Section Ac 501.01 - Application to All Professional Services(a) The ethical standards that follow shall apply to all professional services performed by a licensee in the practice of public accounting except: (1) Where the wording of the rule indicates otherwise; and(2) That a licensee who is practicing outside the United States shall not be subject to discipline for departing from any of the rules stated herein as long as the licensee's conduct is in accord with the rules of the organized accounting profession in the country in which he or she is practicing.(b) Where a licensee's name is associated with financial statements under circumstances that would entitle the reader to assume that United States practices were followed, the licensee shall comply with the requirements of Ac 504.01 and Ac 504.02.N.H. Admin. Code § Ac 501.01
#1663, eff 12-17-80; ss by #2475, eff 9-13-83; ss by #3061, eff 7-18-85, EXPIRED: 7-18-91
New. #5366, eff 3-27-92; ss by #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98
New. #6905, eff 12-4-98, EXPIRED: 12-4-06
New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07
New. #9051, eff 12-27-07
Amended by Volume XXXV Number 01, Filed January 8, 2015, Proposed by #10746, Effective 1/1/2015, Expires1/1/2025.