The text of these transition provisions were not codified into the AICPA Code of Professional Conduct because they apply only to a limited number of situations. However, they are authoritative and references to the transition provisions in this document have been included in the AICPA code.
Transition provisions can do either of the following:
Permit certain relationships for a limited time period that would violate a new, more restrictive provision.
Permanently grandfather a specific relationship that existed as of a