Rev 2001.02

"American Institute of Certified Public Accountants (AICPA)"
means the institute which issues authoritative accounting literature.
Source. #5454, eff 8-28-92; ss by #6809, eff 7-21-98;
ss by #8686, eff 7-21-06; ss by #10675, eff 9-24-14; ss by #14072, eff 9-10-24