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ET Appendix A
Article:
ET Appendix A Council Resolution Designating Bodies to Promulgate Techncial Standards
Published on November 20, 2012
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 100-1 Conceptual Framework for AICPA Independence Standards
Professional Standards:
The Conceptual Framework for AICPA Independence Standards.
Published on April 09, 2013
The CPA Vision Project and Beyond
Overview:
The CPA Vision Project is a vision of the profession’s future for the 21st century and beyond. AICPA and state societies worked to bring together CPAs from across the country to develop an unprecedented grassroots vision.
Published on January 07, 2013
Clarified Statements on Auditing Standards
Professional Standards:
Clarified Statements on Auditing Standards (SASs), issued by the Auditing Standards Board (ASB), are effective for audits ending on or after December 15, 2012, and will replace existing SASs in 2014. Until then, both SASs and clarified SASs are available within AICPA Professional Standards.
Published on January 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 April 08, 2013
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