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D.C. Municipal Regulations (Last Updated: September 13, 2017) |
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Title 17. BUSINESS, OCCUPATIONS, AND PROFESSIONALS |
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Chapter 17-25. ACCOUNTANTS |
| Section 17-2500. BOARD OF ACCOUNTANCY |
| Section 17-2501. APPLICATION FOR LICENSURE AND EXAMINATION |
| Section 17-2502. BOARD ACTION ON APPLICATIONS |
| Section 17-2503. EDUCATIONAL REQUIREMENTS |
| Section 17-2504. EXPERIENCE REQUIREMENTS |
| Section 17-2505. EXAMINATIONS |
| Section 17-2506. CONDITIONAL CREDIT FOR EXAMINATION |
| Section 17-2507. EXAMINATION SECURITY AND IRREGULARITIES |
| Section 17-2508. LICENSURE OF CPAS BY RECIPROCITY OR ENDORSEMENT |
| Section 17-2509. RECIPROCITY FOR ACCOUNTANTS LICENSED IN FOREIGN COUNTRIES |
| Section 17-2510. CODE OF PROFESSIONAL CONDUCT: INDEPENDENCE, INTEGRITY, AND OBJECTIVITY STANDARDS |
| Section 17-2511. CODE OF PROFESSIONAL CONDUCT: COMPETENCE AND TECHNICAL STANDARDS |
| Section 17-2512. CODE OF PROFESSIONAL CONDUCT: RESPONSIBILITIES TO CLIENTS |
| Section 17-2513. CODE OF PROFESSIONAL CONDUCT: OTHER RESPONSIBILITIES AND PRACTICES |
| Section 17-2514. EXCEPTIONS AND SAFE HARBOR LANGUAGE |
| Section 17-2515. [RESERVED] |
| Section 17-2516. [RESERVED] |
| Section 17-2517. [RESERVED] |
| Section 17-2518. [RESERVED] |
| Section 17-2519. [RESERVED] |
| Section 17-2520. DENIAL, SUSPENSION, AND REVOCATION OF LICENSES |
| Section 17-2521. FAILURE TO REQUEST A HEARING |
| Section 17-2522. SERVICE OF NOTICES |
| Section 17-2523. FAILURE TO APPEAR |
| Section 17-2524. HEARING PROCEDURES |
| Section 17-2525. HEARINGS: POWERS OF THE BOARD |
| Section 17-2526. RECORD OF HEARING |
| Section 17-2527. EVIDENCE AND BURDEN OF PROOF |
| Section 17-2528. FINDINGS AND DECISIONS |
| Section 17-2529. REOPENING OF HEARING PROCEEDINGS |
| Section 17-2530. CONTINUING EDUCATION: REQUIREMENTS FOR CERTIFIED PUBLIC ACCOUNTANTS HOLDING PERMITS TO PRACTICE |
| Section 17-2531. CONTINUING EDUCATION: ACCEPTABLE CONTINUING PROFESSIONAL PROGRAMS |
| Section 17-2532. CONTINUING EDUCATION: REPORTING |
| Section 17-2533. CONTINUING EDUCATION: ADVISORY COMMITTEE |
| Section 17-2534. [RESERVED] |
| Section 17-2535. [RESERVED] |
| Section 17-2536. [RESERVED] |
| Section 17-2537. [RESERVED] |
| Section 17-2538. [RESERVED] |
| Section 17-2539. [RESERVED] |
| Section 17-2540. PARTNERSHIP AND CORPORATE PRACTICE: PROFESSIONAL RELATIONSHIP RESPONSIBILITIES AND CONDUCT |
| Section 17-2541. PARTNERSHIP AND CORPORATE PRACTICE: APPLICATION FOR PERMIT |
| Section 17-2542. PARTNERSHIP AND CORPORATE PRACTICE: REQUIREMENTS TO PRACTICE IN THE DISTRICT |
| Section 17-2543. PARTNERSHIP AND CORPORATE PRACTICE: OWNERSHIP AND TRANSFER OF SHARES IN A PROFESSIONAL CORPORATION |
| Section 17-2544. PARTNERSHIP AND CORPORATE PRACTICE: NAME USAGE |
| Section 17-2545. PARTNERSHIP AND CORPORATE PRACTICE: CLAIMS AGAINST ACCOUNTANCY PARTNERSHIPS OR CORPORATIONS |
| Section 17-2546. PARTNERSHIP AND CORPORATE PRACTICE: NONRESIDENT (FOREIGN) PRACTITIONER |
| Section 17-2547. PARTNERSHIP AND CORPORATE PRACTICE: TERM AND RENEWAL OF PERMIT |
| Section 17-2548. PEER REVIEW REQUIREMENT |
| Section 17-2549. SPONSORING ORGANIZATIONS |
| Section 17-2550. PEER REVIEW REQUIREMENTS FOR APPLICANTS FOR INITIAL FIRM LICENSURE |
| Section 17-2551. PEER REVIEW REQUIREMENTS FOR CURRENT LICENSEES |
| Section 17-2552. PAPER REPORTS |
| Section 17-2553. ELECTRONIC SUBMISSION OF PEER REVIEW REPORTS TO BOARD |
| Section 17-2554. EXTENSION OF TIME TO SUBMIT PEER REVIEW REPORT |
| Section 17-2555. TYPE OF REVIEW REQUIRED |
| Section 17-2556. EXEMPTION FROM PEER REVIEW |
| Section 17-2599. DEFINITIONS |