Code of Professional Ethics
Article:
Our ethical behavior is essential to preserve the trust that the public has placed in our profession. The publicity on certain isolated individuals within our profession has, at times, left a doubt with the public that we must attempt to dispel. We as professionals must double our efforts to make
Published on January 28, 2011
Independence and Ethics
Publication:
A description of products available on independence.
Published on January 23, 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
Untying the Invasion of Privacy Knot
Article:
Much of the time business ethics is straightforward or, as the philosophers G.E. Moore and H.A. Prichard and R. Audi argue, a matter of intuition. But there are times when two sound moral...
Published on January 28, 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 March 28, 2011
Managements Responsibilities When Performing Nonattest Services
Publication:
This excerpt from the 2012/13 Alert Independence and Ethics Developments discusses management's responsibilities when performing nonattest services
Published on January 22, 2013
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 - 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 - 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
Requests for Records
Publication:
This excerpt from the 2012/13 edition of Alert Independence and Ethics Developments discusses requests for records
Published on January 22, 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
AICPA News Update Vol. 14 No. 51
Newsletter:
...Auditing Standards Board Issues Clarity Exposure Draft on Going Concern AICPA Releases Working Draft of Accounting and Valuation Guide Omnibus Exposure Draft on Misleading Firm Names Released by AICPA Ethics Division CPAs' Pessimism About U.S. Economy Shrinks But Remains Strong
Published on December 09, 2011
Technical Issues Alert
Article:
...Prepared by the AICPA’s Private Companies Practice Section Technical Issues Committee to inform CPA firms about new and proposed accounting, auditing, compilation/review and ethics standards that will affect small business clients and about TIC’s advocacy
Published on July 22, 2010
AICPA News Update Vol.12 No.31
Newsletter:
...Services Since 1978 May Be Ahead; Hear What’s Proposed, Follow XBRL from Birth to Present; AICPA Releases Chronology, AICPA Named Green Plus Mover by Institute for Sustainable Developmen, Ethics Rules Revisions to Be Proposed Later this
Published on June 24, 2011