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Any certified public accountant functioning as an internal auditor must adhere to the rules of conduct and standards applicable to the CPA in practice. AUTHORITY NOTE: Promulgated in accordance with R.S. 6:290, 6:793 and 6:1310. HISTORICAL NOTE: Promulgated by the Office of the Governor, Office of Financial Institutions, LR. 28:483 (March 2002). ................
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