Chapter 05 - Territorial Board of Public Accountancy-Rules for Certified Public Accountants and Public Accountants

31.0501 Objective.

This chapter has been adopted by the territor…

31.0502 Biennial renewal of certificate of registration.

The certificate or registration of each certi…

31.0503 Notification and filing of names and addresses and changes.

The current mailing address of each certified…

31.0504 Evidence of authority to practice.

Each permit holder shall at all times display…

31.0505 Public accounting practice.

(a) The term, “public accounting practice”, a…

31.0506 Not in a public accounting practice.

(a) Any certified public accountant, licensed…

31.0507 Incidental to his practice in such other state or country.

(a) The meaning of the phrase “incidental to…

31.0508 Issuance.

A person shall be entitled to the issuance of…

31.0509 Application for certificate.

After satisfactorily fulfilling the requireme…

31.0510 Competence, trustworthiness, and fairness (references).

(a) Each applicant for a certificate of a cer…

31.0511 Education.

(a) An applicant for a certificate of certifi…

31.0512 Examination.

The examination prescribed in 31.0213 ASCA sh…

31.0513 AICPA examination.

(a) The board shall use the examination presc…

31.0516 Issuance.

A person shall be entitled to the issuance of…

31.0517 Application for certificate.

After satisfactorily fulfilling the requireme…

31.0518 Competence, trustworthiness, and fairness (references).

(a) Each applicant for a certificate of publi…

31.0519 Examination

The examination for a Certificate of Public A…

31.0520 NSPA examination.

(a) The board shall use the examination presc…

31.0521 Open-book examination.

Each applicant for a certificate of public ac…

31.0522 Experience.

(a) The board shall require a person applying…

31.0523 Requirements.

For a permit to practice public accountancy i…

31.0524 Control and reporting.

(a) For the purpose of this section, a permit…

31.0525 Temporary permit to practice.

An application for a temporary permit to prac…

31.0526 Basic concept.

The overriding consideration in determining w…

31.0527 Persons covered.

Any person in public accounting practice, reg…

31.0528 Basic requirements of study hours.

(a) For the calendar year 1989, each certifie…

31.0529 Hours which qualify.

Continuing education credit shall be given fo…

31.0530 Deficiency in hours and carryover hours.

(a) ln the event an applicant, except as prov…

31.0531 Program classifications.

The continuing education programs are classif…

31.0532 Requirements for group programs.

The requirements of each group program shall…

31.0533 Requirements for individual self-study programs.

The requirements of each individual self-stud…

31.0534 Group programs which automatically qualify.

Subject to compliance with the requirements o…

31.0535 Individual self-study programs which automatically qualify.

Subject to compliance with the requirements o…

31.0536 Group programs which require approval.

Subject to compliance with 31.0532 ASAC, each…

31.0537 Individual self-study programs which require approval.

Subject to compliance with the requirements o…

31.0538 Duration of approval.

The approval by the board of each group progr…

31.0539 List of continuing education subjects.

(a) Subjects qualifying for continuing educat…

31.0540 Information requirements.

Accompanying an application for a permit to p…

31.0541 Exceptions.

The board may issue a permit to practice to a…

31.0542 Certification to other jurisdiction.

The board shall certify upon request, to any…

31.0543 Exception for temporary permits.

This subchapter governing continuing educatio…

31.0545 Registration.

A professional public accounting corporation…

31.0546 Annual report.

each year not later than March 31 of the foll…

31.0547 Capital stock.

A professional public accounting corporation…

31.0548 Professional services.

A professional public accounting corporation…

31.0549 Liability insurance: security.

(a) The board will survey all locally license…

31.0550 Independence, integrity, and objectivity.

(a) Independence. A licensee shall not expres…

31.0551 Competence and technical standards.

(a) A licensee shall not undertake any engage…

31.0552 Responsibilities to clients.

(a) A licensee, without the consent of the cl…

31.0553 Other responsibilities and practices.

(a) Discreditable acts. A licensee shall not…