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An accountant shall adhere to the standards regarding contingent fees contained in ET Section 302, adopted May 20, 1991, of the American Institute of Certified Public Accountants, AICPA Code of Professional Conduct. ET Section 302, adopted May 20, 1991, of the American Institute of Certified Public Accountants, AICPA Code of Professional Conduct , as revised as of June 1, 2004, is adopted by reference.
History: Eff. 1/20/63, Register 7; am 9/9/72, Register 43; am 4/10/88, Register 106; am 4/28/2005, Register 174
Authority: AS 08.04.070
Editor's note: A copy of the AICPA Code of Professional Conduct ET Section 302, adopted by reference in 12 AAC 04.030, may be obtained from the American Institute of Certified Public Accountants at AICPA, 1211 Avenue of the Americas, New York, New York 10036 or at AICPA's web site at http://www.aicpa.org/about/code/index.html.
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Last modified 7/05/2006