Code of ethics.

3-01-03-01. Code of ethics. Licensees must observe the code of professional conduct of the American institute of certified public accountants, with references to "member" being understood to apply to licensees. Licensees must also observe the codes of conduct of the general accounting office, the securities and exchange commission, and any other bodies, whenever they are relevant and applicable based on services performed by the licensee. History: Effective July 1, 2008; amended effective April 1, 2018; April 1, 2024. General Authority: NDCC 43-02.2-03 Law Implemented: NDCC 43-02.2-03