2540. PARTNERSHIP AND CORPORATE PRACTICE: PROFESSIONAL RELATIONSHIP RESPONSIBILITIES AND CONDUCT

2540 PARTNERSHIP AND CORPORATE PRACTICE: PROFESSIONAL RELATIONSHIP RESPONSIBILITIES AND CONDUCT 2540.1 Nothing in §§ 2540 to 2547 relating to accountancy partnerships and corporations shall alter the duties and responsibilities of a licensed person or the person’s professional relationships with clients and others. 2540.2 Partnerships and corporations licensed under this chapter and the Act shall follow the same code of professional conduct as individual licensees and may not do any act in which individual licensees cannot engage. SOURCE: Final Rulemaking published at 51 DCR 4401 (April 30, 2004).