Rule 203 states a member should not approve any statements that do not follow GAAP, according to the AICPA Code of Professional Conduct. CPAs also cannot lie about being unaware if changes are made to a financial statement to comply with GAAP.
http://legalbeagle.com/7632410-rule-203-code-professional-conduct.html
ライセンスはく奪にもなりかねる重要なルール
- GAAPに反するいかなるステートメントは承認しない
- 知らなかったとかいうウソもだめだよ