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    Comment Letter from the TSCPA Professional Standards Committee

    Comment Letter TSCPA Professional Standards Committee's comment letter on the June 2012 ethics exposure draft
    Published on November 30, 2012

    Comment Letter 4 on the April 2013 Exposure Draft

    Comment Letter Comment Letter from the Texas Society of CPAs's Professional Standards Committee and Federal Tax Policy Committee on the April 15, 2013 Codification Exposure Draft
    Published on September 04, 2013

    Test Your Knowledge of Professional Ethics

    FAQ Periodically, the JofA publishes answers from AICPA Professional Ethics Division staff to questions asked by AICPA members via the Institute’s Ethics Hotline or on topics related to revisions to the code
    Published on October 12, 2012

    Basis for Conclusion Document for NonAttest Services

    Report This document summarizes considerations that were deemed significant by the Professional Ethics Executive Committee (the Committee) in revising in 2003 Interpretation 101-3, Performance of Other Services (AICPA, Professional Standards, vol. 2, ET sec. 101.05) and deleting in 2003 Interpretation 101-13, Extended Audit Services (AICPA, Professional Standards, vol. 2, ET sec.101.15
    Published on April 27, 2010

    Other Accounting Regulators and Ethics Standard Setters

    Link Listing of Accounting Regulators and Ethics Standard Setters. Access reference materials and drafts that aid with professional standards compliance
    Published on March 20, 2015

    November 30, 2011 Omnibus Exposure Draft

    Exposure Draft The Professional Ethics Executive Committee is exposing for comment two new interpretations under Rule 505, Form of Organization and Name (AICPA, Professional Standards, ET sec. 505 par. .01). Proposed Interpretation No. 505-4, “Misleading Firm Names,” and proposed Interpretation No. 505-5, “Use of a Common Brand Name in Firm Name,” provide...
    Published on November 29, 2011

    Proposals Approved At April-May 2012 PEEC Meeting

    Article The Professional Ethics Executive Committee (PEEC) has adopted the following: a revised Interpretation No. 101-3, “Performance of nNonattest services,” (in part) under Rule 101, Independence (AICPA, Professional Standards, ET sec. 101 par. .05); a new Interpretation No. 505-, “Misleading Firm Names,” under Rule 505, Form of Organization and Name (AICPA
    Published on June 11, 2012

    Gifts Basis Document

    Executive Summary ...significant by the Professional Ethics Executive Committee (the Committee) in the development of two new ethics rulings, Ethics Ruling No. 113 – Acceptance or Offering of Gifts or Entertainment (AICPA, Professional Standards, vol. 2, ET sec. 191.226-.227) and Ethics Ruling No. 114
    Published on April 19, 2010

    FAQs and Case Studies For Network Firms

    Case Study Nonauthoritative frequently asked questions and sample case studies to assist members in understanding and implementing Interpretation No. 101-17, “Networks and Network Firms,” under Rule 101, Independence (AICPA, Professional Standards, ET sec. 101 par. .19), and related definitions
    Published on February 25, 2015

    Comment Letters For the April 15, 2013 Proposed Revised AICPA Code of Professional Conduct

    Article Following are the comment letters received on the April 15, 2013 Exposure Draft in which the Etics Division Proposed a Revised AICPA Code of Professional Conduct: 1. David E. Weaver 2. John L. Daly 3. Government Performance and Accountanbility C
    Published on September 04, 2013

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