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… |