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ET Section 100 - Independence, Integrity, and Objectivity

Article: ET Section 100 - Independence, Integrity, and Objectivity
Published on April 08, 2013

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 April 11, 2013

ET Section 191 - Ethics Rulings on Independence, Integrity, and Objectivity

Article: ET Section 191 - Ethics Rulings on Independence, Integrity, and Objectivity
Published on April 08, 2013

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Employee Benefit Plans: Audit and Accounting Guide

Updated January 1, 2013. A handy tool for auditors or accountants who work with employee benefit plans. It offers hands on advice for planning, risk assessment, internal control, and plan tax status. Packed with information on new requirements, including new audit report requirements, this Guide is the industry standard and an indispensable resource.

Employee Benefit Plans Industry Developments - Audit Risk Alert

Find out about important issues affecting Employee Benefit Plans and how current developments affect auditing in this industry. This Audit Risk Alert focuses on emerging practice issues related to fair value measurement, reconsideration of effective control for repurchase agreements as well as a separate section related solely to defined benefit pension plans topics. This alert provides you with regulatory updates from the DOL as well as IRS and Treasury Department developments.

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This 2012 edition of Employee Benefit Plans-Accounting Trends & Techniques provides a multitude of illustrative disclosures for financial statements of employee benefit plans. This edition has been modified to include certain changes necessary due to issuance of authoritative pronouncements. It also includes other changes necessary to keep the book current on industry and regulatory matters.