AICPA RSS
x
Username

Password

Remember Me Register | Forgot Username? | Password?


Home Research Standards Code of Professional Conduct
Back to browsing

ET Topical Index 


References are to ET section and paragraph numbers.

To begin your research using this index, click on one of the links below.
A B C D E F G H I J K L M N O P R S T U W

A

ACCOUNTING PRINCIPLES BOARD OPINIONS

  • Status Under Rule 203 203.03

ACCOUNTING RESEARCH BULLETINS

  • Status Under Rule 203 203.03

ACCOUNTING SERVICES

ACTS DISCREDITABLE

  • Confidential Information From Nonclient 391.027-.028
  • Discrimination and Harassment in Employment 501.03
  • Failure to File Tax Return or Pay Tax Liability 501.08
  • Failure to Follow Requirements of Governmental Bodies, Commissions, or Other Regulatory Agencies on Indemnification and Limitation of Liability Provisions in Connection With Audit and Other Attest Services 501.09
  • Negligence in Financial Statement Preparation 501.05
  • Retention of Client's Records 501.02
  • Rule 501, Violation of 501.08
  • Rule of Conduct 501.01
  • Service Performed for Governmental Agencies 501.04; 501.06
  • Solicitation or Disclosure of CPA Examination Questions and Answers 501.07

ADVERTISING

ALTERNATIVE PRACTICE STRUCTURE

  • Applicability of Rule 505 505.04
  • Effect on Applicability of Independence Rules 101.16
  • Illustrative Example 101.16
  • Traditional Versus Nontraditional Structures 101.16

AMERICAN INSTITUTE OF CPAs

APPRAISALS

  • Performance of Nonattest Services 101.05

APS—See Alternative Practice Structure

ATTEST ENGAGEMENTS

  • Attest Engagement Team 92.02
  • Covered Member, Attest Engagement Team 92.06
  • Definition 92.01
  • Gifts or Entertainment to or From Client 191.226-.229

ATTEST SERVICES

ATTESTATION ENGAGEMENTS

AUDIT ENGAGEMENT

AUDITORS' OPINIONS—See Opinions, Auditors'

AUDITORS' REPORTS—See Reports, Auditors'

Back to Top

B

BILLINGS TO CLIENTS

BOARD OF DIRECTORS

BONDHOLDERS

BOOKKEEPING

BORROWING CONTRACT

  • Bondholders in Municipal Authority 191.057-.058
  • Definition of Loan 92.18
  • Grandfathered Loans 101.07
  • Loans From Financial Institution Client 101.07
  • Loans From Nonclient Subsidiary or Parent of Attest Client 191.196-.197
  • Loans to/From Entity Connected With Member 191.220-.221
  • Loans to Partnerships Where Covered Members Are General Partners 101.07
  • Loans to Partnerships Where Covered Members Are Limited Partners 101.07
  • Partially Secured Loans 101.07

BUSINESS COMBINATIONS

Back to Top

C

CERTIFIED PUBLIC ACCOUNTANTS

  • Acts Discreditable—See Acts Discreditable
  • Advertising—See Advertising
  • AICPA Membership 51.01-.02
  • Alternative Practice Structures 101.16; 505.04
  • Applicability of Code of Conduct 91.01-.02
  • Commissions—See Commissions
  • Competence—See Competence
  • Confidential Client Information—See Confidential Client Information
  • Contingent Fees—See Contingent Fees
  • Diligence 56.04
  • Due Professional Care—See Due Professional Care
  • Employment or Association With Attest Clients 101.04
  • Form of Organization or Name—See Form of Organization
  • Holding Out Definition 92.11
  • Independence—See Independence
  • Integrity—See Integrity
  • Letterhead for Lawyer/CPA 591.155-.156
  • Members Not in Public Practice—See Members Not in Public Practice
  • Member or Member's Firm—See Member or Member's Firm
  • Objectivity—See Objectivity
  • Partnership With Non-CPAs 591.005-.006; 591.271-.272; 591.281-.282; 591.379-.380
  • Planning and Supervision—See Planning and Supervision
  • Principles of Professional Conduct 51.01-.02
  • Professional Responsibilities 52.01; 53.01-.04
  • Responsibility for Non-CPAs 591.005-.006; 591.281-.282
  • Scope and Nature of Services 57.01-.03
  • Sufficient Relevant Data 201.01
  • Use of CPA Title 591.075-.076

CHARITABLE ORGANIZATIONS

CIRA—See Common Interest Realty Association

CIVIC ORGANIZATIONS

CLIENTS

CLOSE RELATIVE

CLOSELY HELD COMPANIES

CODE OF PROFESSIONAL CONDUCT—See Conduct, Code of Professional

COLLECTION AGENTS

COMMISSIONS

COMMON INTEREST REALTY ASSOCIATION

COMMUNICATION

  • GAAP Conformity of Financial Statements 203.05
  • Subordination of Judgment to Others 102.05

COMPENSATION PLANS

  • Financial Relationships 101.17

COMPETENCE

COMPILATION ENGAGEMENT

  • Commissions or Referral Fees 503.01
  • Compliance With Standards 202.01
  • Contingent Fees 302.01

CONDOMINIUM ASSOCIATIONS—See Common Interest Realty Association

CONDUCT, CODE OF PROFESSIONAL

  • Acts Discreditable—See Acts Discreditable
  • Advertising—See Advertising
  • Alternative Practice Structures 101.16; 505.04
  • Applicability 91.01-.02
  • Associated Member 91.02
  • Commissions—See Commissions
  • Confidential Client Information—See Confidential Client Information
  • Contingent Fees—See Contingent Fees
  • Covered Member 91.02
  • Definitions Applicable 92.01-.27
  • Due Professional Care—See Due Professional Care
  • Form of Organization or Name—See Form of Organization
  • General Standards 201.01
  • Independence—See Independence
  • Integrity—See Integrity
  • Member, as Defined by the Applicability Section of the Code 91.02
  • Members Not in Public Practice—See Members Not in Public Practice
  • Objectivity—See Objectivity
  • Preamble 51.01-.02
  • Principles of Professional Conduct 51.01-.02; 52.01; 53.01-.04; 54.01-.04; 55.01-.04; 56.01-.05; 57.01-.03
  • Professional Responsibilities 52.01; 53.01-.04

CONFIDENTIAL CLIENT INFORMATION

CONFLICT OF INTERESTS

CONSULTING SERVICES

CONTINGENT FEES

CONTROLLERS

COOPERATIVE ARRANGEMENTS

COOPERATIVES—See Common Interest Realty Association

COUNCIL OF INSTITUTE

COVERED MEMBERS

  • Alternative Practice Structures 505.04
  • Applicability of Code of Professional Conduct 91.02
  • Applicability of Independence Rules 101.02
  • Definition 92.06
  • Family Relationships 101.02
  • Financial Relationships 101.02
  • Honorary Directorships of Not-for-Profit Organizations … 101.06
  • Independence, Factors Affecting … 101.08; 101.10
  • Litigation With Client, Security Holders, or Other Third Party Litigation 101.08
  • Loans From Financial Institution Clients 101.07
  • Modified Definition for Certain Attestation Engagements 101.13
  • Participation in Health and Welfare Plan of Client ………. 191.214-.215
  • Property Leased to or From a Client 191.182-.183
  • Rules of Conduct Applied to Members Owning a Separate Business 505.03

CREDIT UNIONS

Back to Top

D

DATA PROCESSING

  • Disclosure of Information From Previous Engagement 391.029-.030
  • Member Owning Separate Business 505.03; 591.353-.354
  • Subcontractor Selection 291.015-.016
  • Supervision of Specialists 291.017-.018
  • Use of Third-Party Service Provider 191.224-.225; 291.023–.024; 391.001-.002

DEPARTURES FROM ESTABLISHED PRINCIPLES

DESIGNATION OF FIRM

DILIGENCE

  • Characteristics 56.04
  • Due Professional Care 56.04

DISCLOSURE

  • Commissions or Referral Fees 503.01
  • Confidential Client Information—See Confidential Client Information
  • Conflicts of Interest 102.03
  • CPA Examination Questions and Answers 501.07
  • Governmental Requirements 501.06
  • Relationship Between Parties 102.03

DISCRIMINATION

DISPUTES WITH CLIENTS

DUE PROFESSIONAL CARE

Back to Top

E

EDUCATIONAL INSTITUTIONS

EDUCATIONAL SERVICES

EDUCATORS

  • Integrity and Objectivity of Member 102.06

ELECTED OFFICIALS

EMPLOYEE BENEFIT PLANS

  • Member Participation in Health and Welfare Plan of Client 191.214-.215
  • Member's Relationships With Participating Employers 191.119-.120
  • Spouse Participation in Retirement, Savings, or Similar Plan Sponsored by, or That Invests in Client 101.02

EMPLOYEES

  • Benefit Plan Audit 191.119-.120
  • Financial Services Managed by Client 191.081-.082
  • Independence With Respect to Alternative Practice Structures 101.16
  • Member in Non-CPA Firm 591.005-.006
  • Member Participation in Health and Welfare Plan of Client 191.214-.215
  • Obligation to Employer's External Accountant 102.04
  • Preparation and Transmittal of Financial Statements to Third Parties 291.019-.020
  • Responsibility for Preparation of Financial Statements 203.05
  • Spouse Participation in Retirement, Savings, or Similar Plan Sponsored by, or That Invests in Client 101.02
  • Subordination of Judgment 102.05
  • Supervision of Specialists 291.017-.018
  • Use of CPA Designation 191.130-.131

EMPLOYERS

EMPLOYMENT

ENGAGEMENT LETTERS

ENTERTAINMENT

ESTATES

Back to Top

F

FACULTY MEMBERS

FAMILY RELATIONSHIPS

  • Close Relatives 92.04; 101.02
  • Effect on Independence 101.02
  • Member Participation in Health and Welfare Plan of Client 191.214-.215
  • Receipt of Contingent Fees or Commissions by Member's Spouse 391.037-.038; 591.373-.374
  • Significant Influence 92.27
  • Spouse Participation in Retirement, Savings, or Similar Plan Sponsored by, or That Invests in Client 101.02

FEASIBILITY STUDIES

FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD (FASAB)

  • Authority Over Federal Government Entities Pursuant to Rule 203 203.03
  • Body Designated to Establish Principles 203.03

FEES

FIDUCIARY

FINANCIAL ACCOUNTING STANDARDS BOARD

  • Body Designated to Establish Principles 203.03
  • Status of Statements and Interpretations Under Rule 203 203.03

FINANCIAL INSTITUTIONS

FINANCIAL INTEREST

FINANCIAL RELATIONSHIPS

  • Definitions 101.17
  • Financial Interests, Direct, Indirect, Unsolicited, Beneficially Owned 101.17
  • Limited Liability Companies 101.17
  • Mutual Funds 101.17
  • Retirement, Savings, Compensation Plans 101.17
  • Section 529 Plans 101.17
  • Trust Investments 101.17
  • Partnerships 101.17

FINANCIAL STATEMENTS

FIRM

FIRM NAME

FORM OF ORGANIZATION

FUND-RAISING ORGANIZATIONS

Back to Top

G

GENERAL STANDARDS

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES

  • Departures 203.01-.03; 203.05
  • Designation of Bodies to Establish Principles 203.03
  • Pronouncements Establishing 203.03
  • Representation Regarding Conformity of Financial Statements 203.05
  • Rule of Conduct 203.01

GIFTS

GOVERNMENTAL ACCOUNTING STANDARDS BOARD

  • Body Designated to Establish Principles 203.03
  • Status of Statements and Interpretations Under Rule 203 203.03

GOVERNMENTAL AGENCIES

GOVERNMENTAL REPORTING ENTITY

Back to Top

H

HARASSMENT

HEALTH AND WELFARE PLANS

  • Member Participation in Health and Welfare Plan of Client 191.214-.215

HOLDING OUT

HOMEOWNERS ASSOCIATIONS—See Common Interest Realty Association

Back to Top

I

INDEPENDENCE

INDEPENDENCE STANDARDS

INDIVIDUAL IN A POSITION TO INFLUENCE AN ATTEST ENGAGEMENT

INSTITUTE—See American Institute of CPAs

INSURANCE COMPANIES

  • Financial Services Managed for Member or Member's Firm 191.081-.082

INTEGRITY

  • Client Advocacy 102.07
  • Considerations 54.01-.04
  • Educational Services Performed by Member 102.06
  • Gifts or Entertainment to or From Client 191.226-.229
  • Knowing Misrepresentation of Financial Statements 102.02
  • Obligation to Employer's External Accountant 102.04
  • Professional Responsibility 102.04-.05
  • Rule of Conduct 102.01
  • Subordination of Judgment 102.05
  • Use of Third-Party Service Provider 191.224-.225

INTERNATIONAL ASSOCIATE

  • Applicability of Code of Professional Conduct 91.02

INTERPRETATIONS OF RULES OF CONDUCT

INVESTEES

INVESTMENT ADVISORY SERVICES

INVESTMENTS

INVESTORS

Back to Top

J

JOINT CLOSELY HELD INVESTMENT

  • Competence in Performance of Engagement 92.16

JUDGMENT

Back to Top

K

KEY POSITION

  • Definition 92.17
  • Prohibitions for Immediate Family and Close Relatives 101.02

Back to Top

L

LAWS

LAWYERS

LEASES

LEGISLATORS

LETTERHEADS

LIENS

  • Right to Enforce Payment 501.02

LIMITED PARTNERSHIPS

LITIGATION

LOAN AGREEMENTS—See Borrowing Contract

Back to Top

M

MANAGEMENT

MANAGEMENT CONSULTING SERVICES—See Consulting Services

MANAGER

MATERIALITY

  • Financial Interest 101.10
  • Independence With Respect to Alternative Practice Structures 101.16
  • Independence With Respect to Governmental Reporting Entities 101.12

MEMBER OR MEMBER'S FIRM

  • Accounting Principles 203.01-.02; 203.05
  • Acts Discreditable—See Acts Discreditable
  • Advertising—See Advertising
  • Alternative Practice Structures 101.16; 505.04
  • Association 591.267-.270; 591.357-.358
  • Billing for Subcontractor's Services 591.371-.372
  • Client Advocacy 102.07
  • Commissions—See Commissions
  • Commissions or Referral Fee Arrangements With Nonattest Client 391.049-.050; 591.383-.384
  • Competence—See Competence
  • Compliance With Standards 202.01
  • Confidential Client Information—See Confidential Client Information
  • Conflicts of Interest 102.03
  • Contingent Fees—See Contingent Fees
  • Cooperative Arrangement With Client &nbp; 101.14
  • Covered Member 92.06; 101.16
  • Definition 92.20; 101.16
  • Departures From Established Accounting Principles 203.01-.02; 203.05
  • Discrimination and Harassment in Employment Practices 501.03
  • Due Professional Care 201.01
  • Expert Witness Services and Client Advocacy 191.202-.203
  • Extended Audit Services to Client 191.206-.207
  • Failure to File Tax Return or Pay Tax Liability 501.08
  • Form of Organization or Name—See Form of Organization
  • Governmental Requirements 501.04; 501.06
  • Indemnification of Client 191.204-.205
  • Independence—See Independence
  • Integrity—See Integrity
  • Interviews With Press 591.215-.216
  • Investment Advisory Services 391.047-.050
  • Knowing Misrepresentation of Financial Statements 102.02
  • Litigation With Client 291.021-.022; 391.045-.046
  • Loans to/From Entity Connected With Member 191.220-.221
  • Members Not in Public Practice—See Members Not in Public Practice
  • Negligence in Financial Statement Preparation 501.05
  • Newsletters and Publications, Member's Association With 591.351-.352
  • Nonattest Services to Client 101.05
  • Notes Receivable Arising From Client's Unpaid Fees 191.103-.104
  • Objectivity—See Objectivity
  • Obligation to Employer's External Accountant 102.04
  • Ownership of Separate Business 505.03; 591.275-.276; 591.353-.354
  • Planning and Supervision—See Planning and Supervision
  • Practice of Public Accounting Criteria 92.25
  • Preparation and Transmittal of Financial Statements 291.019-.020
  • Professional Responsibilities 52.01
  • Referrals—See Referrals
  • Relationship Between Parties 102.03
  • Representation Regarding GAAP Conformity 203.05
  • Response to Requests by Clients for Records 501.02
  • Sale of Products to Clients 591.369-.370
  • Subordination of Judgment 102.05
  • Sufficient Relevant Data 201.01
  • Third Party Solicitation 502.06
  • Use of Third-Party Service Provider 191.224-.225; 291.023–.024; 391.001-.002

MEMBERS

MEMBERS NOT IN PUBLIC PRACTICE

MISREPRESENTATION

  • Educational Services Performed by Member 102.06
  • Knowingly False and Misleading Financial Statements 102.02

MUNICIPALITIES

MUTUAL FUNDS

  • Financial Relationships 101.17

Back to Top

N

NEWSLETTERS

NONATTEST SERVICES

NONCLIENTS

  • Confidential Information From MCS Client 391.027-.028
  • Investor/Investee Relationship to Clients 101.10

NORMAL LENDING PROCEDURES, TERMS, AND REQUIREMENTS

NOT-FOR-PROFIT ORGANIZATIONS

Back to Top

O

OBJECTIVITY

OFFICE

OFFICERS

  • Independence With Respect to Alternative Practice Structures 101.16

OPINIONS, AUDITORS'

Back to Top

P

PARTNERS

PARTNERS AND PROFESSIONAL EMPLOYEES

  • Broadly Defined Independence Rules 101.02
  • Employment or Association With Attest Clients 101.04

PARTNERSHIPS

PERIOD OF THE PROFESSIONAL ENGAGEMENT

PERSONAL FINANCIAL PLANNING

PLANNED UNIT DEVELOPMENTS—See Common Interest Realty Association

PLANNING AND SUPERVISION

POLITICAL CAMPAIGNS

PRACTICE-MONITORING PROGRAMS

PRACTICE OF PUBLIC ACCOUNTING

PROFESSIONAL SERVICES

PROMOTERS

  • Independence With Respect to Alternative Practice Structures 101.16

PUBLICATIONS

PURCHASE/SALE OF PRACTICE

  • Confidential Client Information 301.04

Back to Top

R

RECEIVABLES

RECORDS

REFERRALS

  • Independence With Respect to Alternative Practice Structures 101.16
  • Products to Clients 591.375-.376
  • Rule of Conduct 503.01

REGULATIONS

RELATIONSHIP WITH CLIENTS

  • ADR Techniques 191.190-.193
  • Advisory Services 191.015-.016
  • Co-Fiduciary With Client Bank 191.075-.076
  • Confidential Information From Nonclient 391.027-.028
  • Cooperative Arrangements 101.14
  • Disclosure of Information From Previous Engagement 391.029-.030
  • Independence With Respect to Alternative Practice Structures 101.16
  • Indirect Financial Interests 101.10
  • Loan to/From Entity Connected With Member 191.220-.221
  • Member Has Significant Influence Over Entity That Has Significant Influence Over Client 191.212-.213
  • Member Participation in Health and Welfare Plan of Client 191.214-.215
  • Member Preparation and Transmittal of Financial Statements to Third Parties 291.019-.020
  • Member's Depository Relationship With Client Financial Institution 191.140-.141
  • Nonattest Services 101.05
  • Response to Requests for Records 501.02
  • Retirement Fund Managed for Member or Member's Firm 191.081-.082
  • Servicing Member's Loan 191.134-.135
  • Spouse Participation in Retirement, Savings, or Similar Plan Sponsored by, or That Invests in Client 101.02

REPORTS

REPORTS, AUDITORS'

REQUESTS FOR RECORDS

  • Response to Requests by Clients 501.02

RESOLUTIONS OF COUNCIL

  • FASB Designated to Establish Principles 203.03
  • GASB Designated to Establish Principles 203.03

RESPONSIBILITIES TO CLIENTS

RESPONSIBILITIES TO COLLEAGUES

RESPONSIBILITIES TO PUBLIC

RETIREMENT PLANS

  • Managed by Client 191.081-.082
  • Spouse Participation in Retirement, Savings, or Similar Plan Sponsored by, or That Invests in, Client 101.02

REVIEW ENGAGEMENT

  • Commissions or Referral Fees 503.01
  • Compliance With Standards 202.01
  • Contingent Fees 302.01

Back to Top

S

SAFEGUARDS

SAVINGS PLANS

  • Spouse Participation in Retirement, Savings, or Similar Plan Sponsored by, or That Invests in Client 101.02

SEC PRACTICE SECTION

  • Alternative Practice Structures 505.04

SECTION 529 PLANS

  • Financial Relationships 101.17

SIGNIFICANT INFLUENCE

SOCIAL CLUBS

SOLICITATION—See Advertising

SPECIALIZATION

SPOUSE OF MEMBER

  • Participation in Retirement,Savings, or Similar Plan Sponsored by, or That Invests in, Client 101.02
  • Receipt of Contingent Fees or Commissions From Attest Client 391.037-.038; 591.373-.374

STAFF MEMBERS

STATEMENTS ON STANDARDS FOR ATTESTATION ENGAGEMENTS—See Attestation Engagements

STOCKHOLDERS/OWNERS

  • Common Interest Realty Association Services 191.061-.062
  • Form of Organization and Name 505.01
  • Member, as Principle Shareholder, Connected With Entity Having Loan to/From a Client ……. 191.220-.221
  • Past Owners, Use of Names 505.01
  • Preparation and Transmittal of Financial Statements to Third Parties 291.019-.020

STUDENT FUNDS

SUBCONTRACTORS

SUBORDINATION

SUCCESSOR ACCOUNTANT

SUPERVISION

Back to Top

T

TAX SERVICES

TERMINATION OF ENGAGEMENT

TERMINOLOGY

THIRD-PARTY SERVICE PROVIDERS

THREATS TO INDEPENDENCE

TIMESHARE DEVELOPMENTS—See Common Interest Realty Association

TITLES, PROFESSIONAL

TRADE ASSOCIATIONS

TRUST FUNDS

TRUST INVESTMENTS

  • Financial Relationships 101.17

TRUSTEES

TRUSTS

Back to Top

U

UNDERWRITERS

  • Independence With Respect to Alternative Practice Structures 101.16

Back to Top

W

WORKING PAPERS

  • Response to Requests by Clients for Records 501.02



A A A

Print
Print Page
Acrobat Small Image
Get a free version of Adobe Acrobat Reader
 
Copyright © 2006-2013 American Institute of CPAs.