This chapter has been adopted by the territorial board of public accountancy, hereafter referred to as “board”, and is intended to clarify Chapter 2. Section 31, American Samoa Code (annotated), and to implement the administration thereof to the end that Chapter 31.02, A.S.C.A., may be best effectuated and the public interest most effectively served.

History: Rule 3-88. eff 18 Apr 88.