Analysis Of The AICPA Rules: Applicability And Definitions
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Section 90 - Rules: Applicability and Definitions
The section 92 gives the definitions of the key words to interpret the Code of the Professional conduct such as attest engagements, clients, members, close relatives, partners, and those charged with governance.
The AICPA members are required to adhere to the Rules of the Code of Professional Conduct and if in any case they departure from any rule, they need to justify. The Rules of Conduct are applicable to all professional excepts in case of international
The deviation from these rules is allowed only if the wording of the rule indicates otherwise, the member is practicing outside the United States and abides by the professional code of conduct required by that country. Under the supervision