ET Topical Index 


    References are to ET section and paragraph numbers.

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    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'

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    J

    JOINT CLOSELY HELD INVESTMENT

    • Competence in Performance of Engagement 92.16

    JUDGMENT

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    K

    KEY POSITION

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

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    L

    LAWS

    LAWYERS

    LEASES

    LEGISLATORS

    LETTERHEADS

    LIENS

    • Right to Enforce Payment 501.02

    LIMITED PARTNERSHIPS

    LITIGATION

    LOAN AGREEMENTS—See Borrowing Contract

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    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 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

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    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

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    O

    OBJECTIVITY

    OFFICE

    OFFICERS

    • Independence With Respect to Alternative Practice Structures 101.16

    OPINIONS, AUDITORS'

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    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

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    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

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    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

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    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

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    U

    UNDERWRITERS

    • Independence With Respect to Alternative Practice Structures 101.16

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    W

    WORKING PAPERS

    • Response to Requests by Clients for Records 501.02



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