Although the statements and examples in implementation guide State and local government client affiliates (guide) are not rules or interpretations issued by the Professional Ethics Executive Committee (PEEC) and are not considered authoritative guidance, PEEC has reviewed the content and found it to be consistent with the AICPA Code of Professional Conduct (code).
This guide does not address the requirements of other standard setters or regulatory bodies, such as the state boards of accountancy, the SEC, and the U.S. Government