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    Section 500 - Other Responsibilities and Practices

    Article Section 500 - Other Responsibilities and Practices
    Published on August 01, 2013

    ET Section 591 - Ethics Rulings on Other Responsibilities and Practices

    Article ET Section 591 - Ethics Rulings on Other Responsibilities and Practices
    Published on July 09, 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 July 11, 2013

    ET Section 501 - Acts Discreditable

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

    ET Topical Index

    Article ET Topical Index
    Published on June 03, 2013

    Clarified Statements on Auditing Standards

    Professional Standards Clarified Statements on Auditing Standards (SASs), issued by the Auditing Standards Board (ASB), are effective for audits ending on or after December 15, 2012, and will replace existing SASs in 2014. Until then, both SASs and clarified SASs are available within AICPA Professional Standards.
    Published on April 11, 2014

    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 December 16, 2013

    ET Section 191 - Ethics Rulings on Independence, Integrity, and Objectivity

    Article ET Section 191 - Ethics Rulings on Independence, Integrity, and Objectivity
    Published on October 11, 2013

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