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    ET Appendix A

    Article ET Appendix A Council Resolution Designating Bodies to Promulgate Techncial Standards
    Published on September 03, 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 October 15, 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 April 11, 2014

    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

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