AU section 339

Professional Standards:  This section establishes standards and provides guidance on audit documentation. It details the form, content, and extent of audit documentation and discusses procedures for departures from the Statements on Auditing Standards and revisions to audit documentation after the date of the auditor’s report. The section also describes the ownership and
Published on October 02, 2012

ET Section 54 - Article III - Integrity

Article:  To maintain and broaden public confidence, members should perform all professional responsibilities with the highest sense of integrity.
Published on January 28, 2011

ET Section 391 - Ethics Rulings on Responsibilities to Clients

Article:  ET Section 391 - Ethics Rulings on Responsibilities to Clients
Published on September 14, 2011

ET Section 301 - Confidential Client Information

Article:  A member in public practice shall not disclose any confidential client information without the specific consent of the client.
Published on January 28, 2011

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 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 501 - Acts Discreditable

Article:  ET Section 501 - Acts Discreditable
Published on April 09, 2013