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 Board
Section
Ac 102.02 Certified Public Accountant
(CPA)
Section
Ac 102.03 Chartered Accountant
Section
Ac 102.04 Client
Section
Ac 102.05 Code of Professional Conduct
Section
Ac 102.06 Contadores Publicos
Certificado
Section
Ac 102.07 CPA Firm
Section
Ac 102.08 Financial Statement
Section
Ac 102.09 Firm
Section
Ac 102.10 License
Section
Ac 102.11 Licensee
Section
Ac 102.12 Permit
Section
Ac 102.13 Public Accountancy
Section
Ac 102.14 Public Accountant (PA)
Section
Ac 102.15 Public Accounting Experience
Section
Ac 102.16 Public Accounting Firm (PA
Firm)
Section
Ac 102.17 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 Copies
Section
Ac 104.05 Unavailability of Public
Records
Section
Ac 104.06 List of Licensed Professional
and Exam Candidates
PART Ac 105 MEETINGS, DELIBERATIONS AND DECISIONS
Section
Ac 105.01 Meetings
Section
Ac 105.02 Quorum
Section
Ac 105.03 Board Meeting Procedures
Section
Ac 105.04 Procedures
Section
Ac 105.05 Tentative Decisions
PART Ac 106 APPOINTMENT OF COMMITTEES
Section
Ac 106.01 Committees
CHAPTER Ac 200 PRACTICE AND PROCEDURE
PART
Ac 201 PURPOSE AND SCOPE
Section
Ac 201.01 Purpose
Section
Ac 201.02 Scope
PART
Ac 202 DEFINITIONS
Section
Ac 202.01 Definitions
PART
Ac 203 FILING AND SERVICE OF DOCUMENTS
Section
Ac 203.01 Filing of Documents with the
Board
Section
Ac 203.02 Subscription and Veracity of
Documents
Section
Ac 203.03 Service of Documents
Section
Ac 203.04 Failure to Comply with Rules
PART
Ac 204 COMPLAINTS, INVESTIGATIONS AND
HEARINGS
Section
Ac 204.01 Initiation of
Disciplinary Proceedings
Section
Ac 204.02 Complaints of Misconduct
Section
Ac 204.03 Processing of Complaints and
Complainant Participation
Section
Ac 204.04 Investigations
PART Ac 205 APPEARANCE BEFORE THE BOARD
Section
Ac 205.01 Representatives
PART Ac 206 PLEADINGS AND MOTIONS
Section
Ac 206.01 Pleadings
Section
Ac 206.02. Motions and Objections
Thereto
PART Ac 207 TIME PERIODS
Section
Ac 207.01 Computation of Time
Section
Ac 207.02 Change in Allowed Times
Section
Ac 207.03 Limitations
PART Ac 208 PRESIDING OFFICER
Section
Ac 208.01 Designation
Section
Ac 208.02 Authority of Presiding Officer
Section
Ac 208.03 Exceptions to Rulings by the
Presiding Officer
Section
Ac 208.04 Withdrawal of Presiding
Officer
PART Ac 209 COMMENCEMENT OF ADJUDICATIVE PROCEEDINGS
Section
Ac 209.01 Scope
Section
Ac 209.02 Commencement
Section
Ac 209.03 Docketing, Service of Notice,
Public Notice
Section
Ac 209.04 Intervention
Section
Ac 209.05 Rights to Representation
Section
Ac 209.06 Discovery and Disclosure
Section
Ac 209.07 Subpoena
Section
Ac 209.08 Ex Parte Communications
Section
Ac 209.09 Consolidation
Section
Ac 209.10 Severance
Section
Ac 209.11 Waivers
PART Ac 210 ADJUDICATIVE PROCEEDING PROCESS
Section
Ac 210.01 Prehearing Conferences
Section
Ac 210.02 Burden of Proof
Section
Ac 210.03 Methods of Processing
Section
Ac 210.04 Evidence
Section
Ac 210.05 Continuances
Section
Ac 210.06 Inquiry by Board Members
Section
Ac 210.07 Proposed Findings of Fact and
Conclusions of Law
PART
Ac 211 DECISIONS AND ORDERS
Section
Ac 211.01 Decisions and Orders
PART Ac 212 VOLUNTARY LICENSE SURRENDER
Section
Ac 211.01 Voluntary Surrender by
Licensees
PART Ac 213 RECONSIDERATION AND STAY
Section
Ac 213.01 Motion for Reconsideration
Section
Ac 213.02 Reconsideration on the Board’s
Own Motion
Section
Ac 213.03 Stay of Board Orders
PART Ac 214 RULEMAKING
Section Ac 214.01 How Adopted
Section Ac 214.02 Petition for Rulemaking
Section Ac 214.03 Disposition of Petitions for Rulemaking
Section Ac 214.04 Requests for Explanation of Adopted Rules
Section Ac 214.05 Contents of Explanation
PART Ac 215 DECLARATORY RULINGS
Section Ac 215.01 Petitions
Section Ac 215.02 Action on Petitions
CHAPTER Ac 300
CERTIFICATION, REGISTRATION, AND PERMIT REQUIREMENTS
PART
Ac 301 APPLICATION PROCEDURE
Section
Ac 301.01 Purpose
Section
Ac 301.02 CPA Certification Process
Overview
Section
Ac 301.03 Requirements for Forms and
Other Submissions
Section
Ac 301.04 Application for Initial Certification
as CPA Form
Section
Ac 301.05 Application for Certification
as CPA through Reciprocity Form
Section
Ac 301.06 Character Reference Form
Section
Ac 301.07 Public Accounting Experience
Verification Form
Section
Ac 301.08 Governmental Accounting Experience
Verification Form
Section
Ac 301.09 Authorization for Interstate
Exchange of Information Form
Section
Ac 301.10 CPA Firm Permit Overview
Section
Ac 301.11 CPA Firm Permit Application
Form
Section
Ac 301.12 Affidavit for Peer Review Form
Section
Ac 301.13 Fees
Section
Ac 301.14 License Issuance and
Expiration
PART
Ac 302 QUALIFICATIONS
Section
Ac 302.01 Initial CPA Applicant
Qualifications
Section
Ac 302.02 CPA Certificate Applicant
Education
Section
Ac 302.03 Educational Qualifications for
CPA Examination
Section
Ac 302.04 CPA Certificate Applicant
Accounting Experience
Section
Ac 302.05 Character
Section
Ac 302.06 CPA Certificate Applicant
Personal Appearance
Section
Ac 302.07 CPA Firms
PART
Ac 303 EXAMINATION
Section
Ac 303.01 Scope
Section
Ac 303.02 CPA Examination Required
Section
Ac 303.03 CPA Examination Subjects
Section
Ac 303.04 Conduct During CPA Examination
Section
Ac 303.05 International Qualifications
Examination (IQEX) Required
Section
Ac 303.06 IQEX Subjects
Section
Ac 303.07 Conduct During IQEX
PART
Ac 304 RECIPROCITY
Section
Ac 304.01 Domestic Reciprocity CPA
Certificate Applicant Qualifications
Section
Ac 304.02 Domestic Substantial
Equivalency
Section
Ac 304.03 Domestic Reciprocity CPA
Certificate Applicant Education
Section
Ac 304.04 Domestic Reciprocity CPA
Applicant Accounting Experience
Section
Ac 304.05 International Reciprocity
Section
Ac 304.06 Character
Section
Ac 304.07 CPA Applicant Personal
Appearance
PART
Ac 305 CREDENTIALS
Section Ac 305.01 License
Section Ac 305.02 Pocket Cards
CHAPTER Ac 400
CONTINUED STATUS
PART
Ac 401 RENEWAL
Section
Ac 401.01 Renewal Process Overview
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
Section
Ac 401.08 Voluntary Surrender by
Licensees
PART
Ac 402 REVOCATION, SUSPENSION, AND OTHER
SANCTIONS
Section
Ac 402.01 Initiation of Disciplinary
Action
Section
Ac 402.02 Disciplinary Sanctions
Section
Ac 402.03 Revocation
Section
Ac 402.04 Suspension
Section
Ac 402.05 Primary Sanctions
Section
Ac 402.06 Administrative Fines
Section
Ac 402.07 Procedures for Assessing and
Collecting Fines
PART
Ac 403 CONTINUING EDUCATION
Section
Ac 403.01 Continuing Professional
Education Requirements
Section
Ac 403.02 Continuing Professional
Education
PART
Ac 404 ONGOING REQUIREMENTS
Section
Ac 404.01 Severance of Connection
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 Ethical Duties of Reviewer
CHAPTER Ac 500
ETHICS
PART
Ac 501 APPLICABILITY
Section
Ac 501.01 Application to All
Professional Services
Section
Ac 501.02 Violations of Rules Also an
Act of Misconduct
Section
Ac 501.03 Licensee Responsibility for
Associates
Section
Ac 501.04 Applicability to Indirect
Services
PART
Ac 502
Section
Ac 502.01 Opinion on Financial
Statements
PART
Ac 503
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 ACTS DISCREDITABLE
Section
Ac 507.01 Prohibition
Section
Ac 507.02 Advertising and Other Forms of
Solicitation
Section
Ac 507.03 Commissions
Section
Ac 507.04 Referral Fees
Section
Ac 507.05 Form of Practice and Name
Section
Ac 507.06 Registered Investment Advisors