All licensees shall comply with the Code of Professional Conduct of the American Institute of Certified Public Accountants (AICPA Code of Professional Conduct), incorporated herein by reference, effective December 15, 2014 (early implementation policy), as amended and supplemented. The AICPA Code of Professional Conduct may be found at the AICPA website, www.aicpa.org. The Board's rules of professional conduct shall prevail whenever any conflict exists between this chapter and the AICPA Code of Professional Conduct.
N.J. Admin. Code § 13:29-3.19