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    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 Code of Professional Conduct and Bylaws - June 2011

    Professional Standards This volume, which is a reprint of the Code of Professional Conduct and Bylaws sections of volume 2 of the paperback edition of AICPA Professional Standards, contains Principles of Professional Conduct, Rules of Conduct, Interpretations of Rules of Conduct, and Ethics Rulings, as well as the AICPA Bylaws and related
    Published on September 21, 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

    Other Guidance

    Guidance Interpretations of Rules of Conduct consist of interpretations which have been adopted, after exposure to state societies, state boards, practice units and other interested parties, by the professional ethics division's executive committee to provide guidelines as to the scope and application of the Rules but are not intended to limit
    Published on September 09, 2009

    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

    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

    ET Section 505 - Form of Organization and Name

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

    Article ET Appendix A Council Resolution Designating Bodies to Promulgate Techncial Standards
    Published on September 03, 2013

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