Meeting Agenda and Materials for August 18-19, 2010 ARSC Meeting

Meeting Materials:  ...Agenda Agenda Item #2 -Unaudited Financial Statements Agenda Item #2A - Proposed SSARS The Accountant’s Responsibility for Unaudited Financial Statements That...
Published on July 15, 2011

AR section 600

Professional Standards:  This section provides an exemption from AR section 100, as amended, for personal financial statements that are included in written personal financial plans prepared by an accountant
Published on October 02, 2012

Compilation and Review Standards

Article:  Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information. View additional resources and guidance.
Published on October 03, 2012

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

Technical Hotline Trends- Questions and Answers by Topic

FAQ: 
Published on September 27, 2012

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

Section 500 - Other Responsibilities and Practices

Article:  Section 500 - Other Responsibilities and Practices
Published on April 09, 2013

Standards and Statements

Overview:  The Standards and Statements web page provides members with links to the standards and statements that the AICPA...and that are issued by the Auditing Standards Board, as well as to international financial reporting and continuing professional education program standards in one central area
Published on April 26, 2013

ET Topical Index

Article:  ET Topical Index
Published on May 26, 2010

ET Appendix A

Article:  ET Appendix A Council Resolution Designating Bodies to Promulgate Techncial Standards
Published on November 20, 2012

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 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

Audit Standards Board Members Biographies

Article:  The 19 members of the ASB includes 5 members from local, regional and other non big four national firms; 5 members nominated by NASBA; 4 members from the big four firms; and 5 users and public members.
Published on January 15, 2013

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 501 - Acts Discreditable

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