Article: The bylaws of the American Institute of Certified Public Accountants require that members adhere to the Rules of the Code of Professional Conduct. Members must be prepared to justify departures from these Rules.
Published on April 08, 2013

ET Section 191 - Ethics Rulings on Independence, Integrity, and Objectivity

Article: ET Section 191 - Ethics Rulings on Independence, Integrity, and Objectivity
Published on April 08, 2013

ET Section 101 - Independence

Professional Standards: .01 Rule 101—Independence. A member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by Council. [As adopted January 12, 1988.] Interpretations under Rule 101
Published on April 11, 2013

ET Topical Index

Article: ET Topical Index
Published on May 26, 2010

Section 500 - Other Responsibilities and Practices

Article: Section 500 - Other Responsibilities and Practices
Published on April 09, 2013

ET Section 92 - Definitions

Article: Pursuant to its authority under the bylaws to interpret the Code of Professional Conduct, the Professional Ethics Executive Committee has issued the following definitions of terms appearing in the code effective November 30, 1989.
Published on April 11, 2013

ET Section 591 - Ethics Rulings on Other Responsibilities and Practices

Article: ET Section 591 - Ethics Rulings on Other Responsibilities and Practices
Published on April 08, 2013

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