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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 April 08, 2013

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 100 - Independence, Integrity, and Objectivity

Article ET Section 100 - Independence, Integrity, and Objectivity
Published on April 08, 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

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 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 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...
Published on April 11, 2013

ET Section 501 - Acts Discreditable

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

Section 500 - Other Responsibilities and Practices

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

ET Topical Index

Article ET Topical Index
Published on May 26, 2010

Statements on Auditing Standards

Article Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance of audit reports for nonissuers.
Published on January 08, 2013

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Selected Topics in Professional Ethics

AICPA members are required to uphold the Institute’s Code of Professional Conduct. Such compliance with the Code helps you retain the confidence of the public, your clients and your peers. Failure to comply could lead to enforcement action against you and/or your firm and result in a variety of sanctions.

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