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Scope of Practice for Public Accountancy (archived)

This page is archived and hidden from public view. Please only update it when necessary.
Law, rules and regulations, not guidance, specify the requirements for practice and violating them constitutes professional misconduct. Not adhering to this guidance may be interpreted as professional misconduct only if the conduct also violates pertinent law, rules and regulations.

Scope of Practice Considerations and Registration Requirements for Licensed Certified Public Accountants1, the Differences between Active and Inactive Registration

1Due to the very limited number of licensed public accountants (PAs), this guidance will not reference them in some places. However, this guidance, as well as the provisions of the Education Law and the Commissioner's Regulations cited in it, are still applicable to them.