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0.200.010 Structure of the AICPA Code.01A variety of topics appear in parts 1–3 of the code. When applicable, topics are aligned with the relevantrule or rules of conduct. Topics may be further divided into subtopics, and some subtopics include oneor more sections. Topics, subtopics, and sections interpret the rules of conduct (see “Interpretations andOther Guidance” [0.100.020])..02Defined terms (see “Definitions” [0.400]) as well as the plurals and possessives thereof, are shown in italicsthroughout the code. When a defined term is used in the code but is not shown in italics, the definition in0.400 should not be applied. [No prior reference: new content]Effective Date.03Effective December 15, 2014.0.200.020 Application of the AICPA Code.01The Code of Professional Conduct (the code) was originally adopted on January 12, 1988, andwas periodically revised through June 1, 2014. On June 1, 2014, the AICPA issued a codificationof the code’s principles, rules, interpretations and rulings (revised code). The revised code will beeffective December 15, 2014, excluding the Conceptual Framework sections. These sections,“ConceptualFramework for Members in Public Practice” [1.000.010] and “Conceptual Framework forMembers inBusiness” [2.000.010], will be effective December 15, 2015. Members are permitted toimplement the revised code prior to December 15, 2014, but a member may not implement therelevant Conceptual Framework prior to implementing the entire revised code. Revisions madesubsequent to June 1, 2014, are identified in appendixC, the Revision History Table, which notes themonth and year of the change, the effective date of the change, the purpose for the revision, and whenpossible, a link to the marked revision of the content that appeared in the Journal of Accountancy. If theinterpretation or paragraph does not contain a specific effective date or a reference to the revision historytable, then the content was effective prior to June 1, 2014. [No prior reference: new content.].02When used in the preface of the code, the term member includes members, associate members, and affiliatemembers, as well as international associates of the AICPA..03The rules of conduct apply to all professional services performed, excepta. when the wording of the rule indicates otherwise.b. that a member who is practicing outside the United States will not be considered in violationof a particular rule for departing from any of the rules stated herein, as long as the member’sconduct is in accordance with the rules of the organized accounting profession in the country inwhich he or she is practicing. However, when a member is associated with financial statementsunder circumstances that would lead the reader to assume that practices of the United States werefollowed, the member must comply with the “Compliance With Standards Rule” [1.310.001formembers in public practice and 2.310.001for members in business] and the “AccountingPrinciples Rule” [1.320.001for members in public practice and 2.320.001for members inbusiness].