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

    Article ET Section 191 - Ethics Rulings on Independence, Integrity, and Objectivity
    Published on October 11, 2013

    ET Section 100-1 Conceptual Framework for AICPA Independence Standards

    Professional Standards The Conceptual Framework for AICPA Independence Standards
    Published on April 09, 2013

    ET Section 291- Ethics Rulings on General and Technical Standards

    Article ET Section 291- Ethics Rulings on General and Technical Standards
    Published on September 16, 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 July 11, 2013

    ET Section 100 - Independence, Integrity, and Objectivity

    Article ET Section 100 - Independence, Integrity, and Objectivity
    Published on June 03, 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...
    Published on October 15, 2013

    ET Section 91 - Applicability

    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

    AICPA Technical Hotline

    Overview The AICPA's Accounting and Auditing Technical Hotline provides members with free, high-quality technical assistance by phone concerning issues related to accounting and financial reporting, auditing and attestation, compilation, and review standards. The hotline is available from 9 a.m. to 8 p.m. Eastern time at 877.242.7212.
    Published on November 06, 2013

    ET Section 102 - Integrity and Objectivity

    Article In the performance of any professional service, a member shall maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate his or her judgment to others.
    Published on July 09, 2013

    ET Section 505 - Form of Organization and Name

    Article ET Section 505 - Form of Organization and Name
    Published on April 08, 2013

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