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    Independence and Ethics

    Publication A description of products available on independence and ethics
    Published on September 30, 2014

    Integrating Tax Ethics Into the First Tax Course

    Article Because students generally are in the early stages of their professional development, they easily can be exposed to professional ethics issues and preferred professional behaviors in common ethical situations as they learn more about tax technical content and the practical implementation of those rules
    Published on October 31, 2013

    Guidance on FIN 48 and Independence

    Article ...The AICPA’s Professional Ethics Executive Committee (PEEC) recently issued nonauthoritative guidance on whether under AICPA Interpretation 101-3, Performance of Nonattest Services, members could assist an attest client in applying FASB Interpretation No...
    Published on April 19, 2010

    Ethically Speaking Newsletter

    Newsletter Ethically Speaking is quarterly newsletter published by the Professional Ethics Team. It is designed to keep interested parties up to date on recent activity of the Professional Ethics Division
    Published on May 17, 2011

    Ethically Speaking

    Newsletter Ethically Speaking is published by the Professional Ethics team to keep interested parties up to date on recent activity of the Professional Ethics Division. The views expressed in the newsletter are those of the authors and do...
    Published on May 16, 2014

    AICPA News Update - July 13, 2012

    Newsletter In this issue: Whether Taxes Will Increase in 2013 Remains Anybody's Guess; Three Ethics Resources for CPAs; Clarified Standards Transition Required for Year-End 2012 Audits; Auditing Standards Board Issues SAS No. 126 on Going Concern; Exposure Draft of Three Clarified SSARSs Issued...
    Published on September 07, 2012

    AICPA News Update - June 15, 2012

    Newsletter In this issue: OMB Releases Draft 2012 Compliance Supplement for Audit Planning, Ethics Approves Revisions to Nonattest Services and Other Changes, Importance of Strengthening Ethical Culture Stressed in New CGMA Report, TPA Issued Regarding Combining Going Concern Emphasis with Another Emphasis-of...
    Published on September 07, 2012

    AICPA News Update - January 4, 2013

    Newsletter In this issue: "Fiscal Cliff" Legislation Includes Huge Number of Tax Provisions; AICPA Flags Concerns about IFAC’s International Ethics Standards Board’s Exposure Draft on Responding to a Suspected Illegal Act; ASB Issues Omnibus SAS to Amend Two Clarified Auditing Standards; TPA Issued on Effective Date of AU...
    Published on January 10, 2013

    Current Tax Return Disclosure Issues Involving Sec. 7216

    Article Practitioners face some difficult scenarios in properly disclosing or using client tax return information. Multiple professional ethics pronouncements and federal and state legislative and administrative pronouncements all must be considered before acting
    Published on July 31, 2013

    AICPA News Update - December 7, 2012

    Newsletter ...Input on AICPA’s Development of New Financial Reporting Framework for SMEs; Continuous Auditing, Control Monitoring Opportunities Broaden; Technical Questions and Answers Issued Regarding Audits of Group Financial Statements; Ethics Pays: For the Business and For Your Career; Free Client-Oriented Webinar on “Fiscal Cliff”; Catch up on AICPA Insights
    Published on December 10, 2012

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