Resources

Professional Standards 

AICPA members engaged to perform fair value measurements must follow pertinent laws, rules and standards. This resource section provides the AICPA professional standards relevant to members who perform fair value measurements.

  • AICPA's Code of Professional Conduct -The guidance and rules for all AICPA members, for example those in public practice, industry, government and education, to follow in regards to the performance of their professional responsibilities.
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