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    White Paper on the AICPAs Independence Rules Modernization Project

    Report ...developed this white paper to explain the basis for its conclusions of its November 2001 rules release, which revised interpretation 101-1 of Rule 101, Independence, and related definitions (ET section 92) of the AICPA Code of Professional Conduct. This paper
    Published on April 18, 2010

    November 30, 2011 Omnibus Exposure Draft

    Exposure Draft The Professional Ethics Executive Committee is exposing for comment two new interpretations under Rule 505, Form of Organization and Name (AICPA, Professional Standards, ET sec. 505 par. .01). Proposed Interpretation No. 505-4, “Misleading Firm Names,” and proposed Interpretation No. 505-5, “Use of a Common Brand Name in Firm Name,” provide
    Published on November 29, 2011

    FAQs and Case Studies For Network Firms

    Case Study ...frequently asked questions and sample case studies to assist members in understanding and implementing Interpretation No. 101-17, “Networks and Network Firms,” under Rule 101, Independence (AICPA, Professional Standards, ET sec. 101 par. .19), and related definitions. Such guidance does not
    Published on August 30, 2011

    Proposals Approved At April-May 2012 PEEC Meeting

    Article The Professional Ethics Executive Committee (PEEC) has adopted the following: a revised Interpretation No. 101-3, “Performance of nNonattest services,” (in part) under Rule 101, Independence (AICPA, Professional Standards, ET sec. 101 par. .05); a new Interpretation No. 505-, “Misleading Firm Names,” under Rule 505, Form of Organization and Name (AICPA
    Published on June 11, 2012

    May 15, 2007 Exposure Draft

    Exposure Draft ...AICPA Professional Ethics Executive Committee is exposing for comment a new Interpretation 102-7, Other Considerations: Meeting the Objectives of the Fundamental Principles, under Rule 102, Integrity and Objectivity [ET sec. 102.01], of the AICPA Code of Professional Conduct, and is also exposing for comment the Framework for Meeting the
    Published on March 14, 2010

    Gifts Basis Document

    Executive Summary ...Ethics Executive Committee (the Committee) in the development of two new ethics rulings, Ethics Ruling No. 113 – Acceptance or Offering of Gifts or Entertainment (AICPA, Professional Standards, vol. 2, ET sec. 191.226-.227) and Ethics Ruling No. 114
    Published on April 19, 2010

    Basis for Conclusion Document for NonAttest Services

    Report ...considerations that were deemed significant by the Professional Ethics Executive Committee (the Committee) in revising in 2003 Interpretation 101-3, Performance of Other Services (AICPA, Professional Standards, vol. 2, ET sec. 101.05) and deleting in 2003 Interpretation 101-13, Extended Audit Services (AICPA, Professional Standards, vol. 2, ET sec.101.15
    Published on April 27, 2010

    February 28, 2011 Omnibus Exposure Draft

    Exposure Draft ...Independence Rules to Affiliates", Proposed New Interpretation No. 101-19 under Rule 101, "Permitted Employment with Client Educational Institution", Proposed New Definition of "Confidential Client Information", Proposed Revision to ET section 91, "Applicability", Proposed Revision to "Conceptual Framework for AICPA Independence Standards
    Published on April 06, 2011

    Proposal of Professional Ethics Division Interpretation on Networks and Network Firms and Proposed New and Revised Relat...

    Exposure Draft August 13, 2007 Exposure Draft - Proposed Ethics Interpretation on Networks and Network Firms and Proposed New and Revised Related Definitions
    Published on February 27, 2010

    Exposure Draft of Professional Ethics Division - Proposed New Interpretation and Proposed New Framework for Meeting the ...

    Exposure Draft May 15, 2007 Exposure Draft Proposing a New Ethics Framework for Meeting the Objectives of the Fundamental Principles and Related Interpretation.
    Published on April 14, 2010

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