New Mexico Administrative Code
Title 16 - OCCUPATIONAL AND PROFESSIONAL LICENSING
Chapter 60 - PUBLIC ACCOUNTANTS
Part 5 - CODE OF PROFESSIONAL CONDUCT
Section 16.60.5.6 - OBJECTIVE
Universal Citation: 16 NM Admin Code 16.60.5.6
Current through Register Vol. 35, No. 24, December 23, 2024
The code of professional conduct prescribes the obligation that persons engaged in the practice of public accountancy have to their clients and to the public to maintain independence of thought and action; to strive continuously to improve one's thought and action; to strive continuously to improve one's professional skills; to observe, where applicable, generally accepted accounting principles and generally accepted auditing standards; to promote sound and informative financial reporting; to hold the affairs of clients in confidence; to uphold the standards of the public accountancy profession; and to maintain high standards of personal conduct in all matters affecting one's fitness to practice public accountancy.
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