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 100 - Independence, Integrity, and Objectivity

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

ET Section 54 - Article III - Integrity

Article:  To maintain and broaden public confidence, members should perform all professional responsibilities with the highest sense of integrity
Published on January 28, 2011

Section 50 - Principles of Professional Conduct

Professional Standards:  Section 50 - Principles of Professional Conduct
Published on June 01, 2010

Core Services

Overview:  In preparation for CPA Horizons 2025, leading futurist consulting group Weiner, Edrich and Brown, (WEB) evaluated the 5 Core Services that came out of the 1998 CPA Visions Project. Here are some of their insights.
Published on February 04, 2011

AICPA Code of Professional Conduct

Professional Standards:  This section includes the most current AICPA Code of Professional Conduct as updated by all Official Releases through January 31, 2013.  Also available for download are the pdf versions of the historical Code of Professional Conduct as of June 1, 2010, June 1, 2009 and June 1, 2008.
Published on April 16, 2013

CPA Visions - Top Fives

Overview:  The Take Away The 1998 Visions Project focused on top five definitions covering 15 core items that defined the CPA profession. These definitions were so accepted and so universal in defining the profession that it was agreed that the Horizon 2025 project
Published on February 04, 2011

ET Section 53 - Article II The Public Interest

Article:  Members should accept the obligation to act in a way that will serve the public interest, honor the public trust, and demonstrate commitment to professionalism.
Published on January 28, 2011

ET Section 57 - Article VI - Scope and Nature of Services

Professional Standards:  Article VI - Scope and Nature of Services [ET Section 57]
Published on February 09, 2010

Core Values

Overview:  In preparation for CPA Horizons 2025, leading futurist consulting group Weiner, Edrich and Brown, (WEB) evaluated the 5 Core Values that came out of the 1998 CPA Visions Project. Here are some of their insights.
Published on February 04, 2011

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

Auditing Standards Boards Revised Quality Control Standards

Executive Summary:  Auditing Standards Board's Revised Quality Control Standard No. 7 was effective 1/1/9.
Published on June 22, 2010

ET Section 55 - Article IV - Objectivity and Independence

Article:  A member should maintain objectivity and be free of conflicts of interest in discharging professional responsibilities. A member in public practice should be independent in fact and appearance when providing auditing and other attestation services.
Published on January 28, 2011

International Links

Article:  Suggestion Box. Give us your ideas for sites that can be linked to AICPA Online. Accountants Global Network International AGN International is a worldwide association of separate and independent accounting and consulting firms. Affili
Published on September 11, 2012