400 R.I. Code R. 400-RICR-00-00-1.2

Current through December 3, 2024

Section 400-RICR-00-00-1.2 - Incorporation by Reference

A. These Regulations adopt and incorporate by reference the following:

1. Code of Professional Conduct (2014) published by the AICPA as guidance and rules for all AICPA members, for example those in public practice, industry, government and education, to follow in regard to the performance of their professional responsibilities.

https://www.aicpa.org/research/standards/codeofconduct.html

2. Statement on Standards for Continuing Professional Education (CPE) Programs (2019) published jointly by the AICPA and NASBA to provide a framework for the development, presentation, measurement, and reporting of CPE programs.

https://www.nasbaregistry.org/__media/Documents/2019-standards-andfos/Statement_on_Standards_for_CPE_Programs---December-2019.pdf.

B. § 1.2 of this Part does not automatically include later amendments to or editions of the incorporated material; however, the Board may periodically update § 1.2 of this Part to re-incorporate the most recent version of the material incorporated through rulemaking including without limitation direct final rulemaking.

400 R.I. Code R. 400-RICR-00-00-1.2

Amended effective 8/4/2020
Amended effective 4/4/2022
Amended effective 2/19/2023