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Other AICPA Standards and Ethics Rules 


AICPA Code of Professional Conduct

All AICPA members are subject to the AICPA Code of Professional Conduct, including all general and technical standards.   

Provisions in the Code of Professional Conduct that may be of particular interest to a member’s tax practice include:

For additional information on the AICPA Code of Professional Conduct and related resources, see Professional Ethics under Interest Areas.

Separate Practice Area Standards

Standards for certain specific practice areas also are enforceable under the AICPA Code of Professional Conduct. In addition to the Statements on Standards for Tax Services,  some practice areas standards that may apply to members in tax practice include:

 

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AICPA Sends Congress Recommended Legislative Changes to New Partnership Audit Regime

Press Release The AICPA has submitted to Congress a set of recommended legislative changes to the new Partnership Audit Regime enacted as part of the Bipartisan Budget Act of 2015.
Published on November 17, 2017

Candidate Performance Report and Samples - FAQs

FAQ Frequently asked questions for the CPA Exam candidate performance report, that includes samples and a guide for interpreting the results.
Published on March 11, 2017

Uniform CPA Examination - Software FAQs

FAQ Answers to frequently asked questions about software and other computer requirements for the Uniform CPA Exam.
Published on March 11, 2017

Uniform CPA Examination - Content, Structure and Delivery FAQs

FAQ Frequently asked questions about exam content, structure, and delivery. Find out who makes policy decisions for the Uniform CPA Examination and much more.
Published on March 11, 2017

How to Prepare for the Uniform CPA Examination

Article Find information and resources to help you prepare for the CPA Exam including links to the Candidate Bulletin, content specification outlines, the policy on new pronouncements, confidentiality and break policy, and the tutorial and sample tests.
Published on March 11, 2017

Uniform CPA Examination FAQs - Scoring

FAQ Answers to frequently asked questions about the scoring of the Uniform CPA Exam.
Published on March 11, 2017

AICPA Outstanding Young CPA Award

Award The Young CPA award was created for recognition of a young AICPA member who demonstrates volunteerism and promotes the profession through work outside of his normal work duties.
Published on February 27, 2017

Checklists - 2014

Checklist 2014 tax checklists that are part of the annual compliance kit
Published on February 27, 2017

Tax CPE & Learning

Overview The AICPA Tax Section schedules webcasts and events that focus on many current tax issues that impact tax practices and business and industry members. This page provides registration links and other information on upcoming learning opportunities.
Published on February 27, 2017

Podcast Disclosure Requirements Under the Proposed 2704 Regulations

Podcasts Discussion on how to meet the adequate disclosure requirements.
Published on February 27, 2017

AICPA Reviewed Firm Alert February 2017

Newsletter The Feb. 2017 Reviewed Firm Alert contains the following articles: April 2017 Launch of Peer Review Integrated Management Application (PRIMA), Guidance Changes Effective April 2017 - Allowing Firms with no AICPA Member to Enroll in the AICPA Peer Review Program
Published on February 27, 2017

Security and Privacy

Overview Security and Privacy encompasses the rights and obligations of individuals and organizations with respect to the collection, use, disclosure, and retention of personal information.
Published on February 27, 2017

Interactive IT Case Study for Accounting Professionals

Case Study The Interactive IT Case Study for Accounting Professionals, by the AICPA's Information Management and Technology Assurance Division, helps businesses address challenges associated with information technology.
Published on February 27, 2017

Information Management & Technology Assurance CPE & Events

Overview IMTA Section provides members as well as credential holders the opportunity to learn and stay informed about timely issues, best practices and latest trends affecting the profession.
Published on February 27, 2017

AICPA Top Technology Initiatives Resource Index

Survey The Top Technology Initiatives Resource Index provides resources to address annual Top 10 priorities.
Published on February 27, 2017

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