California Code of Regulations (Last Updated: August 6, 2014) |
Title 16. Professional and Vocational Regulations |
Division 1. State Board of Accountancy |
Article 9. Rules of Professional Conduct |
§ 57. Incompatible Occupations/Conflict of Interest.
Latest version.
- A licensee shall not concurrently engage in the practice of public accountancy and in any other business or occupation which impairs the licensee's independence, objectivity, or creates a conflict of interest in rendering professional services.HISTORY1. Amendment filed 2-14-75; effective thirtieth day thereafter (Register 75, No. 7).2. Amendment filed 4-12-83; effective thirtieth day thereafter (Register 83, No. 16).
Note
Note: Authority cited: Sections 5010 and 5018, Business and Professions Code. Reference: Section 5018, Business and Professions Code.