8.54.101 |
Board Organization |
TRANS
|
|
8.54.201 |
Procedural Rules |
TRANS
|
|
8.54.202 |
Public Participation Rules |
TRANS
|
|
8.54.203 |
Committees |
TRANS
|
|
8.54.204 |
Definitions |
TRANS
|
|
8.54.205 |
Use of CPA/LPA Designation |
TRANS
|
|
8.54.401 |
Board Meetings |
TRANS
|
|
8.54.402 |
Examinations |
REP
|
|
8.54.403 |
Out-of-State Candidates for Examination |
REP
|
|
8.54.404 |
Examination Credits - Out-of-State Candidates |
REP
|
|
8.54.405 |
Consecutive Examinations and Reexamination Requirements |
REP
|
|
8.54.406 |
Requirements for CertifiedPublic Accountant Certificate and Licensed Public Accountant License |
REP
|
|
8.54.407 |
Qualifications for a License as Licensed Public Accountant |
REP
|
|
8.54.408 |
Education Requirements |
TRANS
|
|
8.54.409 |
Accounting and Auditing Experience Requirements |
TRANS
|
|
8.54.410 |
Fee Schedule |
TRANS
|
|
8.54.411 |
Expiration - Renewal |
TRANS
|
|
8.54.412 |
Registration of Office/Partnerships and Professional Corporations |
REP
|
|
8.54.413 |
Rules of Professional Conduct |
REP
|
|
8.54.414 |
Applications |
REP
|
|
8.54.415 |
Licensure of Out-of-State Applicants |
TRANS
|
|
8.54.416 |
Licensure of Foreign-Trained Applicants |
TRANS
|
|
8.54.417 |
Previous Applications in Effect |
TRANS
|
|
8.54.418 |
Reactivation of Inactive and Revoked Status |
TRANS
|
|
|
Rules 8.54.419 and 8.54.420 reserved
|
|
|
8.54.421 |
Implementation of the Computer- Based Uniform Certified Public Accountant Examination |
TRANS
|
|
8.54.422 |
Examinations |
TRANS
|
|
8.54.423 |
Examination Credits - Out-of-State Candidates |
TRANS
|
|
8.54.424 |
Granting of Examination Credit |
TRANS
|
|
8.54.425 |
Transition Rule for Applicants Who Have Pre-Computer-Based Examination Conditional Credit |
TRANS
|
|
8.54.426 |
Cheating |
TRANS
|
|
8.54.427 |
Acceptance of Examination Credits |
TRANS
|
|
8.54.601 |
Preamble |
REP
|
|
8.54.602 |
Definitions |
REP
|
|
8.54.602A |
Definitions |
TRANS
|
|
8.54.603 |
Independence |
TRANS
|
|
8.54.604 |
Integrity and Objectivity |
TRANS
|
|
8.54.605 |
Commissions |
TRANS
|
|
8.54.606 |
Contingent Fees |
TRANS
|
|
8.54.607 |
Incompatible Occupations |
REP
|
|
8.54.608 |
Competence |
TRANS
|
|
8.54.609 |
Auditing Standards |
TRANS
|
|
8.54.610 |
Accounting Principles |
TRANS
|
|
8.54.611 |
Forecasts |
TRANS
|
|
8.54.612 |
Confidential Client Information |
TRANS
|
|
8.54.613 |
Records |
TRANS
|
|
8.54.614 |
Discreditable Acts |
TRANS
|
|
8.54.615 |
Acting Through Others |
REP
|
|
8.54.616 |
Advertising |
TRANS
|
|
8.54.617 |
Other Technical Standards |
TRANS
|
|
8.54.618 |
Form of Practice and Name |
REP
|
|
8.54.701 |
Definitions |
REP
|
|
8.54.702 |
Enforcement Against Licensees |
TRANS
|
|
8.54.703 |
Enforcement Procedures - Investigations |
TRANS
|
|
8.54.704 |
Enforcement Procedures - Hearing by the Board |
REP
|
|
8.54.705 |
Reinstatement |
REP
|
|
8.54.706 |
Screening Panel |
REP
|
|
8.54.707 |
Complaint Procedure |
TRANS
|
|
8.54.801 |
Introduction |
REP
|
|
8.54.802 |
Basic Requirement |
TRANS
|
|
8.54.803 |
Who Must Comply - General |
TRANS
|
|
8.54.804 |
Non-Resident Holders of a Permit to Practice -- Compliance |
TRANS
|
|
8.54.805 |
Exceptions - Not Practicing Public Accounting |
REP
|
|
8.54.806 |
Hardship Exception |
TRANS
|
|
8.54.807 |
Other Exceptions |
TRANS
|
|
8.54.808 |
General Effective Date |
REP
|
|
8.54.809 |
Out-of-State Applicants Continuing Education Requirement |
TRANS
|
|
8.54.810 |
Reentry |
TRANS
|
|
8.54.811 |
Programs Which Qualify |
TRANS
|
|
8.54.812 |
Controls and Reporting |
TRANS
|
|
8.54.813 |
Acceptable Subject Matter for Qualifying Programs |
TRANS
|
|
8.54.814 |
Acceptable Programs |
TRANS
|
|
8.54.815 |
Credit Hours Granted - General |
TRANS
|
|
8.54.816 |
Credit for Formal Individual Study Programs |
TRANS
|
|
8.54.817 |
Credit for Service as Lecturer, Discussion Leader, Speaker or Report Reviewers |
TRANS
|
|
8.54.818 |
Credit for Published Articles, Books, Etc. |
TRANS
|
|
8.54.819 |
Evidence of Completion - Retention |
TRANS
|
|
8.54.820 |
Verification |
TRANS
|
|
8.54.821 |
Reporting Requirements |
TRANS
|
|
8.54.822 |
Advisory Committee |
TRANS
|
|
8.54.823 |
Statement on Standards for Formal Continuing Education Programs |
TRANS
|
|
8.54.824 |
Standards for CPE Program Development |
TRANS
|
|
8.54.825 |
Standards for CPE Program Presentation |
TRANS
|
|
8.54.826 |
Standards for CPE Program Measurement |
TRANS
|
|
8.54.827 |
Standards for CPE Reporting |
TRANS
|
|
8.54.901 |
Introduction |
TRANS
|
|
8.54.902 |
Definitions |
TRANS
|
|
8.54.903 |
Statement by Permit Holders |
TRANS
|
|
8.54.904 |
Filing of Reports |
TRANS
|
|
8.54.905 |
Alternatives and Exemptions |
TRANS
|
|
8.54.906 |
Reviews and Enforcement |
TRANS
|
|