252 CMR, § 2.10
The Board has adopted and published 252 CMR 3.00: Code of Ethics Rules of Professional Conduct for fixing and maintaining high standards of integrity and dignity in the profession of public accounting in Massachusetts. Such Code and Rules apply in equal measure to all certified public accountants and public accountants licensed under M.G.L. c. 112, §§ 87A through 87E1/2.
The Board also adopts by reference the Code of Professional Conduct of the American Institute of Certified Public Accounts, as of December 15, 2014, as published by the American Institute of Certified Public Accountants to the extent that the applicable provisions thereof do not conflict with the Code and Rules of 252 CMR 3.00: Code of Ethics and Rules of Professional Conduct.
252 CMR, § 2.10