Ethics interpretations and other guidance 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.
This technical correction is to the “Section 529 Plans” interpretation (ET sec. 1.240.070) under the Independence Rule (ET sec. 1.240.070).
Notice of the revision will appear in the Journal of Accountancy online in