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 100-1 Conceptual Framework for AICPA Independence Standards

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

Other Guidance

Guidance:  Interpretations of Rules of Conduct consist of interpretations which have been adopted, after exposure to state societies, state boards, practice units and other interested parties, by the professional ethics division's executive committee to provide guidelines as to the scope and application of the Rules but are not intended to limit
Published on September 09, 2009

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 301 - Confidential Client Information

Article:  A member in public practice shall not disclose any confidential client information without the specific consent of the client.
Published on January 28, 2011

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 391 - Ethics Rulings on Responsibilities to Clients

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

ET Section 505 - Form of Organization and Name

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

ET Section 502 - Advertising and Other Forms of Solicitation

Article:  ET Section 502 - Advertising and Other Forms of Solicitation
Published on April 09, 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 291- Ethics Rulings on General and Technical Standards

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

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

ET Section 203 - Accounting Principles

Article:  ET Section 203 - Accounting Principles
Published on September 17, 2012

ET Section 501 - Acts Discreditable

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

ARSC Member Biographies

Biography:  ARSC consists of 7 members, all of whom are AICPA members. Members are appointed to achieve an appropriate representation among small and medium firms actively involved in the provision of compilation and review services.
Published on November 20, 2012