TABLE
OF CONTENTS
CHAPTER
Ac 100 ORGANIZATIONAL RULES
PART
Ac 101 PURPOSE AND SCOPE
Section
Ac 101.01 Purpose and Scope
PART
Ac 102 DEFINITIONS
Section Ac 102.01 Attest
Section
Ac 102.02 Board
Section
Ac 102.03 Certified Public Accountant
(CPA)
Section
Ac 102.04 Chartered Accountant
Section
Ac 102.05 Client
Section
Ac 102.06 Code of Professional Conduct
Section
Ac 102.07 Contadores Publicos
Certificado
Section
Ac 102.08 CPA Firm
Section
Ac 102.09 Financial Statement
Section
Ac 102.10 Firm
Section
Ac 102.11 License
Section
Ac 102.12 Licensee
Section
Ac 102.13 Permit
Section
Ac 102.14 Public Accountancy
Section
Ac 102.15 Public Accountant (PA)
Section
Ac 102.16 Public Accounting Experience
Section
Ac 102.17 Public Accounting Firm (PA
Firm)
Section
Ac 102.18 Semester Hour
PART Ac 103 BOARD ORGANIZATION
Section
Ac 103.01 Members and Officers
Section
Ac 103.02 Organization
Section
Ac 103.03 Meeting Location
Section
Ac 103.04 Presiding Officer
Section
Ac 103.05 Functions of the Board
Section
Ac 103.06 Office Hours, Office Location,
Mailing Address and Telephone
PART Ac 104 PUBLIC ACCESS TO INFORMATION
Section
Ac 104.01 Public Access
Section
Ac 104.02 Licensee Access to Information
Section
Ac 104.03 Record of Board Actions
Section
Ac 104.04 Requests for Information and
Access to Records
Section
Ac 104.05 Unavailability of Public
Records
PART Ac 105 MEETINGS, DELIBERATIONS AND DECISIONS
Section
Ac 105.01 Meetings
Section
Ac 105.02 Quorum
Section
Ac 105.03 Tentative Decisions
PART Ac 106 APPOINTMENT OF COMMITTEES
Section
Ac 106.01 Committees
CHAPTER
Ac 200 RULES OF PRACTICE AND
PROCEDURE
PART
Ac 201 APPLICABILITY AND WAIVER OF
SUBSTANTIVE RULES
Section
Ac 201.01 Applicability of Plc 200
Section
Ac 201.02 Waiver of Administrative Rules
CHAPTER
Ac 300 CERTIFICATION, REGISTRATION,
AND PERMIT REQUIREMENTS
PART Ac 301 DEFINITIONS
Section Ac 301.01 Definitions
PART
Ac 302 APPLICATION PROCEDURE
Section
Ac 302.01 Purpose
Section
Ac 302.02 CPA Certification Process
Requirements
Section
Ac 302.03 Requirements for Forms and
Other Submissions
Section
Ac 302.04 Application for Certification
as CPA Through Endorsement
Section
Ac 302.05 CPA Firm Permit Requirements
Section
Ac 302.06 CPA Firm Permit Application
Section
Ac 302.07 Affidavit for Peer Review
Section
Ac 302.08 Denial of Application
PART
Ac 303 QUALIFICATIONS
Section
Ac 303.01 Initial CPA Applicant
Qualifications
Section
Ac 303.02 CPA Certificate Applicant
Education Requirements
Section
Ac 303.03 Educational Qualifications for
CPA Examination
Section
Ac 303.04 CPA Certificate Applicant
Accounting Experience
Section
Ac 303.05 CPA Firms
PART
Ac 304 EXAMINATION
Section
Ac 304.01 CPA Examination Required
PART
Ac 305 ENDORSEMENT
Section
Ac 305.01 Endorsement CPA Certificate
Applicant Qualifications
CHAPTER
Ac 400 CONTINUED STATUS
PART
Ac 401 RENEWAL
Section
Ac 401.01 Renewal Process
Section
Ac 401.02 General Requirements for
Renewal Documentation
Section
Ac 401.03 Certificate, Registration, and
Permit Expiration
Section
Ac 401.04 Renewal Forms
Section
Ac 401.05 Documentation of Completion of
Continuing Professional Education
Section
Ac 401.06 Inactive Status Designation
Section
Ac 401.07 Return to Active Practice from
Inactive Status
Section
Ac 401.08 Reinstatement of a License
Lapsed for Non-Renewal
PART
Ac 402 REVOCATION, SUSPENSION, AND OTHER
SANCTIONS
Section
Ac 402.01 Professional Misconduct
Section
Ac 402.02 Disciplinary Sanctions
Section
Ac 402.03 Procedure for Imposition of
Sanctions
Section
Ac 402.04 Determinations Required for
Sanctions
Section
Ac 402.05 Standards for the Selection of
Sanctions
Section
Ac 402.06 Administrative Fines
PART
Ac 403 CONTINUING EDUCATION
Section
Ac 403.01 Continuing Professional
Education Requirements
Section
Ac 403.02 Continuing Professional
Education
Section
Ac 403.03 Continuing Professional
Education Audit Procedure
PART
Ac 404 ONGOING REQUIREMENTS
Section
Ac 404.01 Change of Address
Section
Ac 404.02 CPA Outsourcing Disclosures to
Clients
Section
Ac 404.03 Retention of Client Records
PART Ac 405 PEER REVIEW
Section Ac
405.01 Definitions
Section Ac
405.02 Peer Review Required
Section Ac
405.03 Duties of Reviewer
CHAPTER
Ac 500 ETHICS
PART
Ac 501 ACCOUNTABILITY
Section
Ac 501.01 Ethical Standards for All
Professional Services
Section
Ac 501.02 Licensee Responsibility for
Associates
Section
Ac 501.03 Applicability to Indirect
Services
PART
Ac 502 INDEPENDENCE
Section
Ac 502.01 Opinion on Financial
Statements
PART
Ac 503 INDEPENDENCE, INTEGRITY, AND
OBJECTIVITY
Section
Ac 503.01 Standards of Integrity and
Objectivity
PART
Ac 504 GENERAL STANDARDS OF ACCOUNTING
PRINCIPLES
Section
Ac 504.01 Professional Standards
Section
Ac 504.02 Accounting Principles
PART
Ac 505 CONFIDENTIAL CLIENT INFORMATION
Section
Ac 505.01 Disclosure of Confidential
Information
Section
Ac 505.02 Use of Third
Party Service Providers
PART
Ac 506 CONTINGENT FEES
Section
Ac 506.01 Prohibition
Section
Ac 506.02 Contingent Fee
Section
Ac 506.03 Fees
PART
Ac 507 ETHICS IN ADVERTISING
Section
Ac 507.01 Advertising and Other Forms of
Solicitation
Section
Ac 507.02 Commissions
Section
Ac 507.03 Referral Fees
Section
Ac 507.04 Form of Practice and Name
Section
Ac 507.05 Registered Investment Advisors