ARSD 20:75:05:07

ARSD 20:75:05:07. Professional standards and conduct

Last amended: 2020Year: 2026Length: 40 wordsOfficial source

Cite as S.D. Admin. R. 20:75:05:07

A licensee shall comply with professional ethical standards and conduct. Professional standards and conduct are those set forth in the AICPA Professional Standards, Volume 2, ET Section as of July 1, 2019, by the American Institute of Certified Public Accountants.