Title 201 | Chapter 001 | Regulation 300
201 KAR 1:300.Rules of professional conduct.
Section 1.
Definitions.(1)
"AICPA" means the American Institute of Certified Public Accountants.(2)
"Board" is defined by KRS 325.220(1).Section 2.
Each licensee and firm shall comply with the AICPA's interpretation of the rules of professional conduct in the AICPA Code of Professional Conduct adopted by the board.Section 3.
Incorporation by Reference.(1)
"AICPA Code of Professional Conduct", December 2014, is incorporated by reference.(2)
This material may be inspected, copied, or obtained, subject to applicable copyright law, at the Kentucky State Board of Accountancy, 332 W. Broadway, Suite 310, Louisville, Kentucky 40202, Monday through Friday, 8 a.m. to 4:30 p.m.HISTORY: (20 Ky.R. 668; eff. 10-8-93; Am. 21 Ky.R. 3061; 22 Ky.R. 275; eff. 8-10-95; 24 Ky.R. 2406; eff. 7-13-98; 28 Ky.R. 1674; 2190; eff. 4-15-2002; 45 Ky.R. 2964, 3401; eff. 7-5-2019.)
201 KAR 1:300.Rules of professional conduct.
Section 1.
Definitions.(1)
"AICPA" means the American Institute of Certified Public Accountants.(2)
"Board" is defined by KRS 325.220(1).Section 2.
Each licensee and firm shall comply with the AICPA's interpretation of the rules of professional conduct in the AICPA Code of Professional Conduct adopted by the board.Section 3.
Incorporation by Reference.(1)
"AICPA Code of Professional Conduct", December 2014, is incorporated by reference.(2)
This material may be inspected, copied, or obtained, subject to applicable copyright law, at the Kentucky State Board of Accountancy, 332 W. Broadway, Suite 310, Louisville, Kentucky 40202, Monday through Friday, 8 a.m. to 4:30 p.m.HISTORY: (20 Ky.R. 668; eff. 10-8-93; Am. 21 Ky.R. 3061; 22 Ky.R. 275; eff. 8-10-95; 24 Ky.R. 2406; eff. 7-13-98; 28 Ky.R. 1674; 2190; eff. 4-15-2002; 45 Ky.R. 2964, 3401; eff. 7-5-2019.)