| (1) |
An individual in the performance of
attest services shall conform to the professional standards applicable to such
services. For purposes of this section, such professional standards are
considered to be:
| (a) |
Standards issued by the
American Institute of Certified Public Accountants (AICPA), including but not
limited to:
| 1. |
Statements on Auditing
Standards (SAS), including subsequent amendments and editions; |
| 2. |
Statements on Standards for Accounting and
Review Services (SSARS), including subsequent amendments and
editions; |
| 3. |
Statements on
Standards for Attestation Engagements (SSAE), including subsequent amendments
and editions; |
|
| (b) |
Standards adopted by the Public Company Accounting Oversight Board (PCAOB), the
Financial Accounting Standards Board (FASB), the Governmental Accounting
Standards Board (GASB), the International Accounting Standards Board (IASB),
and the Securities and Exchange Commission (SEC). |
|
