Core Competencies

Overview:  In preparation for CPA Horizons 2025, leading futurist consulting group Weiner, Edrich and Brown, (WEB) evaluated the 5 Core Competencies that came out of the 1998 CPA Visions Project.
Published on February 04, 2011

Core Values

Overview:  In preparation for CPA Horizons 2025, leading futurist consulting group Weiner, Edrich and Brown, (WEB) evaluated the 5 Core Values that came out of the 1998 CPA Visions Project. Here are some of their insights.
Published on February 04, 2011

CPA Visions - Top Fives

Overview:  The Take Away The 1998 Visions Project focused on top five definitions covering 15 core items that defined the CPA profession. These definitions were so accepted and so universal in defining the profession that it was agreed that the Horizon 2025 project
Published on February 04, 2011

Core Services

Overview:  In preparation for CPA Horizons 2025, leading futurist consulting group Weiner, Edrich and Brown, (WEB) evaluated the 5 Core Services that came out of the 1998 CPA Visions Project. Here are some of their insights.
Published on February 04, 2011

Standards and Statements

Overview:  The Standards and Statements web page provides members with links to the standards and statements that the AICPA develops and monitors, and that are issued by the Auditing Standards Board, as well as to international financial reporting and continuing professional education program standards in one central area.
Published on April 26, 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

International Links

Article:  Suggestion Box. Give us your ideas for sites that can be linked to AICPA Online. Accountants Global Network International AGN International is a worldwide association of separate and independent accounting and consulting firms. Affili
Published on September 11, 2012

The CPA Vision Project and Beyond

Overview:  The CPA Vision Project is a vision of the profession’s future for the 21st century and beyond.  AICPA and state societies worked to bring together CPAs from across the country to develop an unprecedented grassroots vision.
Published on January 07, 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 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

AU section 336

Professional Standards:  ...work of a specialist in performing an audit in accordance with generally accepted auditing standards. For purposes of this section, a specialist is a person (or firm) possessing special skill or knowledge in a particular field other than accounting or
Published on October 02, 2012

ET Section 201 - General Standards

Article:  ET Section 201 - General Standards
Published on January 28, 2011

ET Section 100-1 Conceptual Framework for AICPA Independence Standards

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

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