Section 1.101. Professional conduct.

 

(1)  The board adopts by reference the "Code of Professional Conduct" published by the American Institute of Certified Public Accountants, effective as of December 15, 2014, except that references to "member" are replaced by "a person licensed to practice as a certified public accountant."

(2)  All definitions included in the American Institute of Certified Public Accountants' Code of Professional Conduct shall apply only within that document.

Cr. Register, June, 1974, No. 222 , eff. 7-1-74; cr. (2), Register, December, 1974, No. 228 , eff. 1-1-75; cr. (2) (d), Register, February, 1976, No. 242 , eff. 4-1-76; cr. (2) (e), Register, January, 1977, No. 253 , eff. 3-1-77; r. and recr. (1) and cr. (2) (f), Register, July, 1979, No. 283 , eff. 9-1-79; r. and recr. (2) (a), am. (2) (d) 2. intro. and d., cr. (2) (g), Register, July, 1980, No. 295 , eff. 8-1-80; corrections made under s. 13.93 (2m) (b) 1. and 5., Stats., Register, March, 1993, No. 447 ; CR 02-120 : r. and recr. Register November 2003 No. 575 , eff. 12-1-03; 2013 Wis. Act 210 : am. Register April 2014 No. 700 , eff. 5-1-14; 2015 Wis. Act 217 : r. and recr. Register May 2016 No. 725 , eff. 6-1-16.

Note

The AICPA Code of Professional Conduct is available electronically at http://pub.aicpa.org/codeofconduct/Ethics.aspx or may be obtained from: Microsoft Windows NT 6.1.7601 Service Pack 1 American Institute of Certified Public Accountants Microsoft Windows NT 6.1.7601 Service Pack 1 1211 Avenue of the Americas Microsoft Windows NT 6.1.7601 Service Pack 1 New York, NY 10036-8775 Microsoft Windows NT 6.1.7601 Service Pack 1