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

ET Section 100-1 Conceptual Framework for AICPA Independence Standards

Professional Standards:  The Conceptual Framework for AICPA Independence Standards
Published on April 09, 2013

ET Section 291- Ethics Rulings on General and Technical Standards

Article:  ET Section 291- Ethics Rulings on General and Technical Standards
Published on September 16, 2011

ET Section 92 - Definitions

Article:  Pursuant to its authority under the bylaws to interpret the Code of Professional Conduct, the Professional Ethics Executive Committee has issued the following definitions of terms appearing in the code effective November 30, 1989
Published on April 11, 2013

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...
Published on April 11, 2013

AICPA Technical Hotline

Article:  The AICPA's Accounting and Auditing Technical Hotline provides members with free, high-quality technical assistance by phone concerning issues related to accounting and financial reporting, auditing and attestation, compilation, and review standards. The hotline is available from 9 a.m. to 8 p.m. Eastern time at 877.242.7212.
Published on May 06, 2013

ET Section 91 - Applicability

Article:  The bylaws of the American Institute of Certified Public Accountants require that members adhere to the Rules of the Code of Professional Conduct. Members must be prepared to justify departures from these Rules.
Published on April 08, 2013

ET Section 102 - Integrity and Objectivity

Article:  In the performance of any professional service, a member shall maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate his or her judgment to others.
Published on April 08, 2013

ET Section 505 - Form of Organization and Name

Article:  ET Section 505 - Form of Organization and Name
Published on April 08, 2013

ET Section 391 - Ethics Rulings on Responsibilities to Clients

Article:  ET Section 391 - Ethics Rulings on Responsibilities to Clients
Published on September 14, 2011

ET Section 501 - Acts Discreditable

Article:  ET Section 501 - Acts Discreditable
Published on April 09, 2013