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    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 October 15, 2013

    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 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

    CPA Horizons Frequently Asked Questions

    FAQ CPA Horizons 2025 is a profession-wide initiative to define the future for the CPA profession. Learn more about CPA Horizons 2025 project from these Frequently Asked Questions.
    Published on February 07, 2011

    ET Topical Index

    Article ET Topical Index
    Published on June 03, 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 391 - Ethics Rulings on Responsibilities to Clients

    Article ET Section 391 - Ethics Rulings on Responsibilities to Clients
    Published on September 14, 2011

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