Applicability

(1) The provisions of this Chapter shall apply to all professional services performed in the practice of public accountancy or in the provision of accounting services, and shall apply to all licensees except: (a) Where the wording of a rule indicates otherwise; and (b) That a licensee who is practicing public accountancy outside the United States will not be subject to disciplinary action by the Board for departing from any of the provisions of this chapter as long as the licensee’s conduct is in accord with the standards of professional conduct applicable to the practice of public accountancy in the country in which the licensee is practicing. However, where a licensee’s name is associated with RULES OF PROFESSIONAL CONDUCT CHAPTER 0020-03 financial statements under circumstances which would entitle the reader to assume that United States practices are followed, the licensee shall comply with rules within this chapter. (2) A licensee shall comply with the AICPA Code of Professional Conduct when these rules are silent on any matter.