North Dakota Administrative Code
Title 3 - Accountancy, Board of
Article 3-01 - General Administration
Chapter 3-01-03 - Ethics, Firm Ownership, and Firm Review
Section 3-01-03-01 - Code of ethics
Universal Citation: ND Admin Code ยง 3-01-03-01
Current through Supplement No. 392, April, 2024
Licensees must observe the code of professional conduct of the American institute of certified public accountants, with references to "member" being understood to apply to licensees. Licensees must also observe the codes of conduct of the general accounting office, the securities and exchange commission, and any other bodies, whenever they are relevant and applicable based on services performed by the licensee.
General Authority: NDCC 43-02.2-03
Law Implemented: NDCC 43-02.2-03
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