Ethics interpretations are promulgated by the executive committee of the Professional Ethics Division to provide guidelines about the scope and application of the rules but are not intended to limit such scope or application. Publication in the Journal of Accountancy constitutes notice to members.
The Professional Ethics Executive Committee adopted a revised “Records Requests” interpretation (ET sec. 1.400.200) under the “Acts Discreditable Rule” (ET sec. 1.400.001) at its February 9, 2021 meeting.
The interpretation will be effective on July 31,