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Code of Professional Conduct

Professional Standards The AICPA Code of Professional Conduct and Bylaws applies to all services rendered by AICPA members. The following sections of the Code of Professional Conduct have particular applicability to the practice of business valuation and litigation services: Integrity and Objectivity, General Standards, Confidential Client Information, Contingent Fees, and Acts Discreditable.
Published on February 11, 2011

ABV Exam Content Specification Outline References

Guide Find the reference materials you need in order to prepare for the ABV Exam.
Published on May 13, 2013

Fair Value Related Authoritative Literature

Guidance This page references authoritative literature that is relevant to financial reporting including Financial Accounting Standards Accounting Standards Codification (FASB ASC), the AICPA Statements on Auditing Standards, as well as others.
Published on August 27, 2010

Chapters Under the Bankruptcy Code

Federal Law Proceedings brought in the federal courts are governed by Title 11 of the U.S. Bankruptcy Code, which has eight sections: 1, 3, 5, 7, 9, 11, 12, and 13.
Published on February 11, 2011

Summary of the Provisions of the Sarbanes-Oxley Act of 2002

Executive Summary The following summaries describe key provisions of the Sarbanes-Oxley Act.
Published on September 19, 2012

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Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC 2) - AICPA Guide

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