Code of Massachusetts Regulations 252 CMR - BOARD OF REGISTRATION IN PUBLIC ACCOUNTANCY
The Code of Massachusetts Regulations (CMR) Title 252, overseen by the Board of Registration in Public Accountancy, governs the practice of public accountancy in Massachusetts. The regulations are organized into four primary sections:
252 CMR 1.00 – Regulations Governing the Board and the Conduct of Its Business
This section outlines the structure, authority, and operational procedures of the Board of Public Accountancy.
252 CMR 2.00 – Requirements for Certification
This regulation specifies the eligibility criteria and procedures for obtaining certification as a public accountant in Massachusetts.
252 CMR 3.00 – Code of Ethics and Rules of Professional Conduct
This section establishes the ethical standards and professional conduct expected of public accountants to maintain integrity and public trust.
252 CMR 4.00 – Limited Liability Partnerships, Business Corporations, and Limited Liability Companies
This regulation governs the formation and operation of professional entities in the field of public accountancy.
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