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...
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 Topical Index

Article:  ET Topical Index
Published on May 26, 2010

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 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 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 505 - Form of Organization and Name

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

ET Section 100-1 Conceptual Framework for AICPA Independence Standards

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

Statements on Standards for Attestation Engagements

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

Section 500 - Other Responsibilities and Practices

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

ET Section 591 - Ethics Rulings on Other Responsibilities and Practices

Article:  ET Section 591 - Ethics Rulings on Other Responsibilities and Practices
Published on April 08, 2013

Statements on Auditing Standards

Article:  Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance of audit reports for nonissuers.
Published on January 08, 2013