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31.0507 Incidental to his practice in such other state or country.

Cite as [A.S.A.C. § 31.0507]

(a) The meaning of the phrase “incidental to his practice in such other state or country” is to be reviewed annually by the board at its regular April meeting until the meaning in 31.0507(b) ASAC is adopted.

(b) The phrase “incidental to his practice in such other state or country” used in 31.0219(b)(1)

(D) A.S.C.A., shall mean services rendered in this territory by a non-licensee for work performed for a client outside the territory such as the audit of an American Samoa subsidiary of an out-of-state parent corporation, or an audit of an American Samoa branch or division of an out-of-state

partnership, joint venture, or individual proprietorship.

History: Rule 3-88, eff 18 Apr 88.