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AT section 201

Professional Standards This section outlines attestation standards and guidance applicable to practitioners performing and reporting on most types of agreed-upon procedures engagements
Published on October 02, 2012

AT section 301

Professional Standards This section outlines attestation standards and guidance applicable to practitioners issuing examination, compilation, or agreed-upon procedures reports on prospective financial statements
Published on October 02, 2012

Statements on Standards for Attestation Engagements

Article Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information. View additional resources and guidance. St
Published on October 03, 2012

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 10
Published on June 03, 2013

ET Section 501 - Acts Discreditable

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

Audit Standards Board Members Biographies

Article The 19 members of the ASB includes 5 members from local, regional and other non big four national firms; 5 members nominated by NASBA; 4 members from the big four firms; and 5 users and public members.
Published on January 15, 2013

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