12 AAC 04.100. Commissions

An accountant shall adhere to the standards regarding commissions contained in ET Section 503, adopted May 23, 1990, of the American Institute of Certified Public Accountants, AICPA Code of Professional Conduct. ET Section 503, adopted May 23, 1990, of the American Institute of Certified Public Accountants, AICPA Code of Professional Conduct , as revised as of June 1, 2004, is adopted by reference.

History: Eff. 1/20/63, Register 7; am 9/9/72, Register 43; am 4/28/2005, Register 174

Authority: AS 08.04.070

AS 08.04.080

Editor's note: A copy of the AICPA Code of Professional Conduct ET Section 503, adopted by reference in 12 AAC 04.100, may be obtained from the American Institute of Certified Public Accountants at AICPA, 1211 Avenue of the Americas, New York, New York 10036 or at AICPA's web site at http://www.aicpa.org/about/code/index.html.

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