ET Topical Index

• Confidential Information From Nonclient 391.027-.028
• Discrimination and Harassment in Employment 501.03
• Failure to File Tax Return or Pay Tax Liability 501.08
• Failure to Follow Requirements of Governmental Bodies, Commissions, or Other Regulatory Agencies on Indemnification and Limitation of Liability Provisions in Connection With Audit and Other Attest Services 501.09
• Negligence in Financial Statement Preparation 501.05
• Retention of Client's Records 501.02
• Rule 501, Violation of 501.08
• Rule of Conduct 501.01
• Service Performed for Governmental Agencies 501.04; 501.06
• Solicitation or Disclosure of CPA Examination Questions and Answers 501.07

ADVERTISING

• Course Promotion 591.065-.066
• CPA Examination Questions and Answers 501.07
• Efforts by Third Parties 502.06
• False or Misleading 502.03
• Member’s Association With Newsletters and Publications 591.351-.352
• Personal Financial Specialist Designation 591.365-.366
• Rule of Conduct 502.01
• Use of CPA Title 591.075-.076

ALTERNATIVE PRACTICE STRUCTURE

• Applicability of Rule 505 505.04
• Effect on Applicability of Independence Rules 101.16
• Illustrative Example 101.16
• Traditional Versus Nontraditional Structures 101.16

AMERICAN INSTITUTE OF CPAs

• Definition 92.14
• Designation of Firm 505.01
• Membership 51.01-.02
• Personal Financial Specialist Designation 591.365-.366

APPRAISALS

• Performance of Nonattest Services 101.05

APS—See Alternative Practice Structure

ATTEST ENGAGEMENTS

• Attest Engagement Team 92.02
• Covered Member, Attest Engagement Team 92.06
• Definition 92.01
• Gifts or Entertainment to or From Client 191.226-.229

ATTEST SERVICES

• Use of Third-Party Service Provider 191.224-.225; 291.023–.024; 391.001-.002

ATTESTATION ENGAGEMENTS

• Investment Advisory Services Provided by Member 391.047-.048
• Modified Application of Independence Rules 101.13
• Performance of Nonattest Services 101.05; 391.047-.050
• Report on Internal Controls 191.206-.207

AUDIT ENGAGEMENT

• Commissions or Referral Fees 503.01
• Compliance With Standards 202.01
• Contingent Fees 302.01
• Employee Benefit Plans 191.119-.120
• Extended Audit Services 191.206-.207
• Governmental 501.04
• Joint Audit With Former Partners 591.271-.272
• Litigation With Client 101.08
• Member as Director and Auditor of Profit-Sharing and Retirement Trust 191.041-.042
• Withdrawal From Engagement 391.005-.006

AUDITORS' OPINIONS—See Opinions, Auditors'

AUDITORS' REPORTS—See Reports, Auditors'

BILLINGS TO CLIENTS

• Subcontractor's Services 591.371-.372
• Unpaid/Notes Receivable 191.103-.104

BOARD OF DIRECTORS

• Consumer Credit Company 591.233-.234
• Fund-Raising Organization 191.128-.129; 191.186-.187
• Honorary Directorships of Not-for-Profit Organizations 101.06; 191.128-.129
• Social Club 191.031-.032

BONDHOLDERS

• Municipal Authority 191.057-.058

BOOKKEEPING

• Use of Third-Party Service Provider 191.224-.225; 291.023–.024; 391.001-.002

BORROWING CONTRACT

• Bondholders in Municipal Authority 191.057-.058
• Definition of Loan 92.18
• Grandfathered Loans 101.07
• Loans From Financial Institution Client 101.07
• Loans From Nonclient Subsidiary or Parent of Attest Client 191.196-.197
• Loans to/From Entity Connected With Member 191.220-.221
• Loans to Partnerships Where Covered Members Are General Partners 101.07
• Loans to Partnerships Where Covered Members Are Limited Partners 101.07
• Partially Secured Loans 101.07

BUSINESS COMBINATIONS

• Confidential Client Information 301.04
• Former Partner in Firm Name 591.289-.290
• Nonproprietary Partner Title 591.273-.274

CERTIFIED PUBLIC ACCOUNTANTS

• Acts Discreditable—See Acts Discreditable
• Advertising—See Advertising
• AICPA Membership 51.01-.02
• Alternative Practice Structures 101.16; 505.04
• Applicability of Code of Conduct 91.01-.02
• Commissions—See Commissions
• Competence—See Competence
• Confidential Client Information—See Confidential Client Information
• Contingent Fees—See Contingent Fees
• Diligence 56.04
• Due Professional Care—See Due Professional Care
• Employment or Association With Attest Clients 101.04
• Form of Organization or Name—See Form of Organization
• Holding Out Definition 92.11
• Independence—See Independence
• Integrity—See Integrity
• Letterhead for Lawyer/CPA 591.155-.156
• Members Not in Public Practice—See Members Not in Public Practice
• Member or Member's Firm—See Member or Member's Firm
• Objectivity—See Objectivity
• Partnership With Non-CPAs 591.005-.006; 591.271-.272; 591.281-.282; 591.379-.380
• Planning and Supervision—See Planning and Supervision
• Principles of Professional Conduct 51.01-.02
• Professional Responsibilities 52.01; 53.01-.04
• Responsibility for Non-CPAs 591.005-.006; 591.281-.282
• Scope and Nature of Services 57.01-.03
• Sufficient Relevant Data 201.01
• Use of CPA Title 591.075-.076

CHARITABLE ORGANIZATIONS

• Auditor as Director or Officer 191.128-.129
• Director of Fund-Raising Organization 191.027-.028; 191.128-.129; 191.186-.187
• Honorary Directorships of Not-for-Profit Organizations 101.06; 191.128-.129
• Member as Trustee 191.023-.024

CIRA—See Common Interest Realty Association

CIVIC ORGANIZATIONS

• Citizens' Committees 191.039-.040

CLIENTS

• Advisory Services Provided by Member 191.015-.016
• Advocacy and Expert Witness Services 191.202-.203
• Agreement With Member to Use ADR Techniques 191.190-.193
• Attest and Other Services 101.04-.05; 391.047-.050
• Billing for Subcontractor's Services 591.371-.372
• Commissions or Referral Fee Arrangements With Nonattest Client 391.049-.050; 591.383-.384
• Confidential Information—See Confidential Client Information
• Cooperative Arrangements With Member's Firm 101.14
• Deferred Compensation Committee 191.037-.038
• Definition 92.03; 101.10
• Disclosure of Information From Previous Engagement 391.029-.030
• Dual Practice of Member 591.275-.276
• Employee Benefit Plan Audit 191.119-.120
• Employment or Association With Attest 101.04
• Engaging Member to Perform Other Professional Services for Company Executives 191.198-.199; 391.041-.042
• Engaging Members to Provide Extended Audit Services 191.206-.207
• Executive Search Services 101.05
• Fees Collected by Bank 591.003-.004
• Gifts or Entertainment to or From Client 191.226-.229
• Governmental Reporting Entity 101.12
• Having Loan(s) to/From Entity Connected With Member's Firm 191.220-.221
• Indemnification Clause in Engagement Letter 191.188-.189
• Investment Advisory Services Provided by Member to Attest Client 391.047-.048
• Investment Advisory Services Provided by Member to Nonattest Client 391.049-.050; 591.383-.384
• Investor/Investee Relationship to Nonclients 101.10
• Joint Audit With Former Partners 591.271-.272
• Joint Interest in Vacation Home With Member 191.184-.185
• Lessee to Member 191.182-.183
• Lessor to Member 191.182-.183
• Litigation With Covered Member 101.08
• Loans From Nonclient Subsidiary or Parent of Attest Client 191.196-.197
• Loans to/From Entity Connected With Member 191.220-.221
• Loans to Member 101.07
• Member Has Significant Influence Over Entity That Has Significant Influence Over Client 191.212-.213
• Member Leasing Property 191.182-.183
• Member on Advisory Board 191.144-.145
• Member Participation in Health and Welfare Plan of Client 191.214-.215
•   Member Performing Management Functions    101.05; 191.017-.018; 191.037-.038; 191.041-.042
• Member Performing Professional Services Involving Client Advocacy 102.07
• Member's Depository Relationship With Client Financial Institution 191.140-.141
• Member's Disclosure of Client's Name 391.013-.014
• Member's Sale of Products to Clients 591.369-.370
• Membership in Trade Association With Member 191.003-.004
• Notes Payable to Member 191.103-.104
• Obtained Through Third Parties 502.06
• Referral of Products by Member 591.375-.376
• Request for Indemnification 191.204-.205
• Request for Records 591.377-.378
• Response to Requests for Records 501.02
• Servicing Member's Loan 191.134-.135
• Spouse Participation in Retirement, Savings, or Similar Plan Sponsored by, or That Invests in, Client 101.02
• Tax Return Irregularities 391.005-.006
• Trade Association Request for Information 391.003-.004
• Unpaid Fees 191.103-.104
• Use of Third-Party Service Provider 191.224-.225; 291.023–.024; 391.001-.002

CLOSE RELATIVE

• Definition 92.04

CLOSELY HELD COMPANIES

• Investment With a General Partner 191.138-.139; 191.162-.163

CODE OF PROFESSIONAL CONDUCT—See Conduct, Code of Professional

COLLECTION AGENTS

• Fee Collection by Bank 591.003-.004

COMMISSIONS

• Billing for Subcontractor's Services 591.371-.372
• Definition of Receipt 391.033-.034; 591.367-.368
• Disclosure 503.01
• Or Referral Fee Arrangements With Nonattest Client 391.049-.050; 591.383-.384
• Receipt by Member's Spouse 391.037-.038; 591.373-.374
• Referral of Products 591.375-.376
• Rule of Conduct 503.01
• Sale of Products to Clients 591.369-.370

COMMON INTEREST REALTY ASSOCIATION

• Association With Real Estate Developer or Management Company 191.061-.062
• Member as Owner or Lessee 191.061-.062
• Performance of Services for 191.061-.062

COMMUNICATION

• GAAP Conformity of Financial Statements 203.05
• Subordination of Judgment to Others 102.05

COMPENSATION PLANS

• Financial Relationships 101.17

COMPETENCE

• Characteristics 56.01-.03
• Due Professional Care 56.01-.03
• Performance of Engagement 201.02
• Rule of Conduct 201.01
• Supervision of Specialists 291.017-.018
• Training and Education 56.02
• Use of Consultation 201.02

COMPILATION ENGAGEMENT

• Commissions or Referral Fees 503.01
• Compliance With Standards 202.01
• Contingent Fees 302.01

CONDOMINIUM ASSOCIATIONS—See Common Interest Realty Association

CONDUCT, CODE OF PROFESSIONAL

• Acts Discreditable—See Acts Discreditable
• Advertising—See Advertising
• Alternative Practice Structures 101.16; 505.04
• Applicability 91.01-.02
• Associated Member 91.02
• Commissions—See Commissions
• Confidential Client Information—See Confidential Client Information
• Contingent Fees—See Contingent Fees
• Covered Member 91.02
• Definitions Applicable 92.01-.27
• Due Professional Care—See Due Professional Care
• Form of Organization or Name—See Form of Organization
• General Standards 201.01
• Independence—See Independence
• Integrity—See Integrity
• Member, as Defined by the Applicability Section of the Code 91.02
• Members Not in Public Practice—See Members Not in Public Practice
• Objectivity—See Objectivity
• Preamble 51.01-.02
•   Principles of Professional Conduct    51.01-.02; 52.01; 53.01-.04; 54.01-.04; 55.01-.04; 56.01-.05; 57.01-.03
• Professional Responsibilities 52.01; 53.01-.04

CONFIDENTIAL CLIENT INFORMATION

• Business Combinations 301.04
• Disclosure in Legal or Alternative Dispute Resolution Proceedings 391.045-.046
• Disclosure of Client's Name 391.013-.014
• Disclosure of Information From Previous Engagement 391.029-.030
• Disclosure of Joint Tax Information 391.031-.032
• From Nonclient 391.027-.028
• Information to Competitors 391.011-.012
• Information to Professional Liability Insurance Carrier 391.039-.040
• Information to Successor Accountant 391.005-.006
• Member as Bank Director 191.170-.171; 391.035-.036
• Member Providing Other Professional Services for Company Executives 191.198-.199; 391.041-.042
• Rule of Conduct 301.01
• Trade Association Request for Client Information 391.003-.004
• Use of Third-Party Service Provider 191.224-.225; 291.023–.024; 391.001-.002

CONFLICT OF INTERESTS

• Consumer Credit Company Director 591.233-.234
• Educational Services Performed by Member 102.06
• Examples 102.03
• Fund-Raising Activities 191.186-.187
• Member as Bank Director 191.170-.171; 391.035-.036
• Relationship Between Parties 102.03

CONSULTING SERVICES

• Nonattest 101.05
• Use of Third-Party Service Provider 191.224-.225; 291.023–.024; 391.001-.002

CONTINGENT FEES

• Commissions or Referral Fee Arrangements With Nonattest Client 391.049-.050; 591.383-.384
• Definition of Receipt 391.033-.034; 591.367-.368
• Examples 302.02
• Investment Advisory Services 391.047-.048
• Receipt by Member's Spouse 391.037-.038; 591.373-.374
• Rule of Conduct 302.01
• Terminology 302.01-.02

CONTROLLERS

• Use of CPA Title 591.075-.076

COOPERATIVE ARRANGEMENTS

• Definition and Examples 101.14
• Independence 101.14

COOPERATIVES—See Common Interest Realty Association

COUNCIL OF INSTITUTE

• Definition 92.05

COVERED MEMBERS

• Alternative Practice Structures 505.04
• Applicability of Code of Professional Conduct 91.02
• Applicability of Independence Rules 101.02
• Definition 92.06
• Family Relationships 101.02
• Financial Relationships 101.02
• Honorary Directorships of Not-for-Profit Organizations … 101.06
• Independence, Factors Affecting … 101.08; 101.10
• Litigation With Client, Security Holders, or Other Third Party Litigation 101.08
• Loans From Financial Institution Clients 101.07
• Modified Definition for Certain Attestation Engagements 101.13
• Participation in Health and Welfare Plan of Client ………. 191.214-.215
• Property Leased to or From a Client 191.182-.183
• Rules of Conduct Applied to Members Owning a Separate Business 505.03

CREDIT UNIONS

• Members Joining Client Credit Union 191.150-.151

DATA PROCESSING

• Disclosure of Information From Previous Engagement 391.029-.030
• Member Owning Separate Business 505.03; 591.353-.354
• Subcontractor Selection 291.015-.016
• Supervision of Specialists 291.017-.018
• Use of Third-Party Service Provider 191.224-.225; 291.023–.024; 391.001-.002

DEPARTURES FROM ESTABLISHED PRINCIPLES

• Determining 203.03
• Financial Statements 203.01-.02; 203.05
• Governmental Audits 501.04; 501.06

DESIGNATION OF FIRM

• AICPA Members 505.01
• Former Partner's Names 591.279-.280; 591.289-.290
• Non-CPA Partners 591.379-.380
• Personal Financial Specialist Designation 591.365-.366

DILIGENCE

• Characteristics 56.04
• Due Professional Care 56.04

DISCLOSURE

• Commissions or Referral Fees 503.01
• Confidential Client Information—See Confidential Client Information
• Conflicts of Interest 102.03
• CPA Examination Questions and Answers 501.07
• Governmental Requirements 501.06
• Relationship Between Parties 102.03

DISCRIMINATION

• Employment Practices 501.03

DISPUTES WITH CLIENTS

• Disclosure of Confidential Information in Legal or Alternative Resolution Proceedings 391.045-.046
• Irregularities in Tax Return 391.005-.006
• Use of ADR Techniques 191.190-.193; 391.045-.046

DUE PROFESSIONAL CARE

• Characteristics 56.01-.05
• Competence 56.01-.03
• Diligence 56.04
• Planning and Supervision 56.05
• Rule of Conduct 201.01
• Training and Education 56.02

EDUCATIONAL INSTITUTIONS

• Faculty Member as Auditor of Student Fund 191.095-.096

EDUCATIONAL SERVICES

• Advertising Material 591.065-.066
• Examples 102.06
• Integrity and Objectivity of Member 102.06

EDUCATORS

• Integrity and Objectivity of Member 102.06

ELECTED OFFICIALS

• Firm Name of Former Partner 591.279-.280
• Member as Legislator 191.019-.020

EMPLOYEE BENEFIT PLANS

• Member Participation in Health and Welfare Plan of Client 191.214-.215
• Member's Relationships With Participating Employers 191.119-.120
• Spouse Participation in Retirement, Savings, or Similar Plan Sponsored by, or That Invests in Client 101.02

EMPLOYEES

• Benefit Plan Audit 191.119-.120
• Financial Services Managed by Client 191.081-.082
• Independence With Respect to Alternative Practice Structures 101.16
• Member in Non-CPA Firm 591.005-.006
• Member Participation in Health and Welfare Plan of Client 191.214-.215
• Obligation to Employer's External Accountant 102.04
• Preparation and Transmittal of Financial Statements to Third Parties 291.019-.020
• Responsibility for Preparation of Financial Statements 203.05
• Spouse Participation in Retirement, Savings, or Similar Plan Sponsored by, or That Invests in Client 101.02
• Subordination of Judgment 102.05
• Supervision of Specialists 291.017-.018
• Use of CPA Designation 191.130-.131

EMPLOYERS

• Definition, as Used in Client 92.03
• Employee Benefit Plans 191.119-.120

EMPLOYMENT

• Discrimination in Employment 501.03
• Harassment in Employment 501.03
• Member in Non-CPA Firm 591.005-.006

ENGAGEMENT LETTERS

• Inclusion of Indemnification Clause 191.188-.189

ENTERTAINMENT

• To or From Client 191.226-.229

ESTATES

• Member Co-Fiduciary With Client Bank 191.075-.076
• Gifts or Entertainment to or From Client 191.226-.229

FACULTY MEMBERS

• Advertising Material 591.065-.066
• Auditor of Student Funds 191.095-.096

FAMILY RELATIONSHIPS

• Close Relatives 92.04; 101.02
• Effect on Independence 101.02
• Member Participation in Health and Welfare Plan of Client 191.214-.215
• Receipt of Contingent Fees or Commissions by Member's Spouse 391.037-.038; 591.373-.374
• Significant Influence 92.27
• Spouse Participation in Retirement, Savings, or Similar Plan Sponsored by, or That Invests in Client 101.02

FEASIBILITY STUDIES

• Confidential Information From Nonclient 391.027-.028

FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD (FASAB)

• Authority Over Federal Government Entities Pursuant to Rule 203 203.03
• Body Designated to Establish Principles 203.03

FEES

• Billing for Subcontractor's Services 591.371-.372
• Collection by Bank 591.003-.004
• Contingent 302.01-.02
• Referral 503.01
• Retention of Client's Records 501.02
• Unpaid 191.103-.104

FIDUCIARY

• Member Co-Fiduciary With Client Bank 191.075-.076

FINANCIAL ACCOUNTING STANDARDS BOARD

• Body Designated to Establish Principles 203.03
• Status of Statements and Interpretations Under Rule 203 203.03

FINANCIAL INSTITUTIONS

• Collection Agent for Fees 591.003-.004
• Controller's Use of CPA Title 591.075-.076
• Credit Card Balances and Overdraft Reserve Accounts 101.07
• Definition 92.08
• Grandfathered and Other Permitted Loans 101.07
• Member as Bank Director 191.170-.171; 391.035-.036
• Member Co-Fiduciary of Estate or Trust 191.075-.076
• Member's Depository Relationship 191.140-.141
• Servicing Member's Loan 191.134-.135

FINANCIAL INTEREST

• Bondholders in Municipal Authority 191.057-.058
• Common Interest Realty Association Services 191.061-.062
• Conflict of Interests 102.03
• Employee Benefit Plans 191.119-.120
• Family Relationships 101.02
• Financial Relationships 101.17
• Impairment of Independence 101.01; 101.10
• Investment With a General Partner 191.138-.139; 191.162-.163
• Materiality 101.10
• Member Participation in Health and Welfare Plan of Client 191.214-.215
• Nonclients Related to Clients 101.10
• Spouse Participation in Retirement, Savings, or Similar Plan Sponsored by, or That Invests in Client 101.02
• Stockholder in Social Club 191.033-.034

FINANCIAL RELATIONSHIPS

• Definitions 101.17
• Financial Interests, Direct, Indirect, Unsolicited, Beneficially Owned 101.17
• Limited Liability Companies 101.17
• Mutual Funds 101.17
• Retirement, Savings, Compensation Plans 101.17
• Section 529 Plans 101.17
• Trust Investments 101.17
• Partnerships 101.17

FINANCIAL STATEMENTS

• Accounting Principles 203.01-.02; 203.05
• Definition 92.09
• Departures From Established Principles 203.01-.02; 203.05
• Designation of CPAs Not in Public Practice 191.130-.131
• Employee Benefit Plans 191.119-.120
• Knowing Misrepresentation 102.02
• Negligence in Preparation 501.05
• Preparation and Transmittal to Third Parties 291.019-.020
• Representation Regarding GAAP Conformity 203.05

FIRM

• Definition 92.10; 101.14

FIRM NAME

• Associated Firms Not Partnership 591.269-.270; 591.357-.358
• Designation as AICPA Member 505.01
• Former Partner's Name 591.279-.280; 591.289-.290
• Newsletters and Publications 591.351-.352
• Partner's Roster Differs by States 591.287-.288
• Partnerships With Non-CPAs 591.379-.380
• Past Owners 505.01
• Rule of Conduct 505.01

FORM OF ORGANIZATION

• Alternative Practice Structures 101.16; 505.04
• Associated Firms Not Partnership 591.269-.270; 591.357-.358
• Associated Members Not Partners 591.267-.270
• Cooperative Arrangements 101.14
• Designation of Firm as AICPA Members 505.01
• Nonproprietary Partner Title 591.273-.274
• Ownership of Separate Business 505.03; 591.275-.276; 591.353-.354
• Partners' Roster Differs by States 591.287-.288
• Partnerships With Non-CPAs 591.271-.272; 591.379-.380
• Past Owners 505.01
• Rule of Conduct 505.01

FUND-RAISING ORGANIZATIONS

• Member on Board of Directors 191.027-.028; 191.128-.129; 191.186-.187

GENERAL STANDARDS

• Rule of Conduct 201.01

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES

• Departures 203.01-.03; 203.05
• Designation of Bodies to Establish Principles 203.03
• Pronouncements Establishing 203.03
• Representation Regarding Conformity of Financial Statements 203.05
• Rule of Conduct 203.01

GIFTS

• To or From Client 191.226-.229

GOVERNMENTAL ACCOUNTING STANDARDS BOARD

• Body Designated to Establish Principles 203.03
• Status of Statements and Interpretations Under Rule 203 203.03

GOVERNMENTAL AGENCIES

• Fees Based on Findings 302.01-.02
• Member on Citizen's Committee 191.039-.040

GOVERNMENTAL REPORTING ENTITY

• Auditor Independence 101.12
• Failure to Follow Requirements 501.04; 501.06

HARASSMENT

• Employment Practices 501.03

HEALTH AND WELFARE PLANS

• Member Participation in Health and Welfare Plan of Client 191.214-.215

HOLDING OUT

• Definition 92.11

HOMEOWNERS ASSOCIATIONS—See Common Interest Realty Association

INDEPENDENCE

• Actions Permitted Upon Impairment 191.200-.201
• Advisory Board of Client 191.144-.145
• Advisory Services to Client 191.015-.016
• Alternative Practice Structures 101.16; 505.04
• Applicability of Code of Conduct 91.02
• Application to All Partners and Professional Employees 101.02
• Attestation Engagements 101.13
• Audit Report 191.148-.149
• Bondholders in Municipal Authority 191.057-.058
• Broad Categories of Impairment 101.02
• Campaign Organization Treasurer 191.164-.165
• Characteristics 55.01-.04
• Client Advocacy 102.07
• Client Servicing Member's Loan 191.134-.135
• Co-Fiduciary With Client Bank 191.075-.076
• Commencement of ADR Proceedings 191.192-.193
• Common Interest Realty Association Services 191.061-.062
• Compilation Report 191.148-.149
• Cooperative Arrangements With Clients 101.14
• Credit Card Balances and Overdraft Reserve Accounts 101.07
• Deferred Compensation Committee of Client 191.037-.038
• Depository Relationship With Client Financial Institution 191.140-.141
• Documentation, Failure to Prepare 101.02
• Employee Benefit Plans 191.119-.120
• Employment or Association With Attest Clients 101.04
• Examples of Impaired Independence 101.02; 191.220-.221
• Executor Relationships 101.02; 191.220-.221
• Extended Audit Services 191.206-.207
• Faculty Member Auditor of Student Fund 191.095-.096
• Family Relationships 101.02
• Financial Interest in Nonclients 101.10
• Financial Interests 101.17
• Financial Relationships 101.17
• Financial Services Managed by Client 191.081-.082
• Fund-Raising Activities 191.027-.028; 191.128-.129
• Gifts or Entertainment to or From Client 191.226-.229
• Governmental Advisory Units 191.039-.040
• Governmental Reporting Entity 101.12
• Grandfathered Loans 101.07
• Honorary Directorships of Not-for-Profit Organizations 101.06; 191.128-.129
• Indemnification Agreement 191.204-.205
• Indemnification Clause in Engagement Letter 191.188-.189
• Investment Advisory Services, Rule 101 Considered 391.047-.048
• Investment With a General Partner 191.138-.139; 191.162-.163
• Joint Closely Held Investment 92.16
• Leasing Property to or From Client 191.182-.183
• Limited Liability Companies 101.17
• Litigation 101.08
• Loans From Financial Institution Client 101.07
• Loans From Nonclient Subsidiary or Parent of Attest Client 191.196-.197
• Loans to/From Entity Connected With Member 191.220-.221
• Loans to Partnerships Where Covered Members Are General Partners 101.07
• Loans to Partnerships Where Covered Members Are Limited Partners 101.07
• Member as Legislator 191.019-.020
• Member Has Significant Influence Over Entity That Has Significant Influence Over Client 191.212-.213
• Member Joining Client Credit Union 191.150-.151
• Member Participation in Health and Welfare Plan of Client 191.214-.215
•   Member Performing Management Functions    101.15; 191.017-.018; 191.037-.038; 191.041-.042
• Member Providing Attest Report on Internal Controls 191.206-.207
• Members Not in Public Practice 55.04
• Membership in Client Credit Union 191.150-.151
• Membership in Trade Association With Client 191.003-.004
• Mutual Funds 101.17
• Nonattest Services—See Nonattest Services
• Nonindependent Firm on Engagement 191.142-.143
• Partially Secured Loans 101.07
• Partnerships 101.17
• Period of Professional Engagement 92.24
• Predispute Agreement to Use ADR Techniques 191.190-.191
• Preparation and Transmittal of Financial Statements to Third Parties 291.019-.020
• Profit-Sharing and Retirement Trusts 191.041-.042
• Retirement Plans 101.17
• Review Report 191.148-.149
• Rule 101 Considered When Member Provides Investment Advisory Services 391.047-.048
• Rule of Conduct 101.01
• Savings Plans 101.17
• Section 529 Plans 101.17
• Significant Influence 92.27
• Social Club Board of Directors 191.031-.032
• Spouse Participation in Retirement, Savings, or Similar Plan Sponsored by, or That Invests in Client 101.02
• Stockholder in Social Club 191.033-.034
• Trust Investments 101.17
• Trustee Relationships 101.02; 191.021-.024
• Unpaid Fees/Notes Receivable 191.103-.104
• Use of CPA Designation by Member Not in Public Practice 191.130-.131
• Vacation Home Joint Interest With Client 191.184-.185

INDEPENDENCE STANDARDS

• Acceptable Risk 100.01.04
• Conceptual Framework for 100.01.01–.26
• Definitions 100.01.06–.21
• Documentation Preparation 100.01.02
• Judgment 100.01.01–.26
• Risk-Based Approach 100.01.01–.26
• Risk-Based Approach, Steps 100.01.05
• Unacceptable Risk 100.01.01
• Use of Framework to Overcome Prohibitions or Requirements in Independence Interpretations and Rulings 100.01.03

INDIVIDUAL IN A POSITION TO INFLUENCE AN ATTEST ENGAGEMENT

• As Covered Member 92.06
• Definition 92.13

INSTITUTE—See American Institute of CPAs

INSURANCE COMPANIES

• Financial Services Managed for Member or Member's Firm 191.081-.082

INTEGRITY

• Client Advocacy 102.07
• Considerations 54.01-.04
• Educational Services Performed by Member 102.06
• Gifts or Entertainment to or From Client 191.226-.229
• Knowing Misrepresentation of Financial Statements 102.02
• Obligation to Employer's External Accountant 102.04
• Professional Responsibility 102.04-.05
• Rule of Conduct 102.01
• Subordination of Judgment 102.05
• Use of Third-Party Service Provider 191.224-.225

INTERNATIONAL ASSOCIATE

• Applicability of Code of Professional Conduct 91.02

INTERPRETATIONS OF RULES OF CONDUCT

• Definiton 92.15

INVESTEES

• Definition 101.10

INVESTMENT ADVISORY SERVICES

• Fee Arrangements With Nonattest Client 391.049-.050; 591.383-.384
• Fee Based on Percentage of Client's Investment Portfolio 391.047-.048
• Rule 101, Consideration of 391.047-.048
• Rule 301, Professional Responsibility to Clients Under 391.047-.048
• Rule 302, Member in Violation of 391.047-.050
• Rule 503, Member in Violation of 391.047-.050
• Professional Responsibility to Clients Under Rule 301 391.047-.048
• Provided by Member to Attest Client 391.047-.048
• Provided by Member to Nonattest Client 391.049-.050; 591.383-.384

INVESTMENTS

• Advisory Services 391.047-.050; 591.383-.384
• Bondholders in Municipal Authority 191.057-.058
• Financial Services Managed by Client 191.081-.082
• Joint Closely Held Investment 92.16; 101.02
• Spouse Participation in Retirement, Savings, or Similar Plan Sponsored by, or That Invests in Client 101.02
• With a General Partner 191.138-.139; 191.162-.163

INVESTORS

• Definition 101.10

JOINT CLOSELY HELD INVESTMENT

• Competence in Performance of Engagement 92.16

JUDGMENT

• Competence in Performance of Engagement 201.02
• Conceptual Framework for Independence Standards 100.01.01-.26
• Gifts or Entertainment to or From Client 191.226-.229
• Scope in Nature of Services 57.01-.03
• Subcontractor Selection 291.015-.016
• Subordination of 102.05
• Supervision of Specialists 291.017-.018

KEY POSITION

• Definition 92.17
• Prohibitions for Immediate Family and Close Relatives 101.02

LAWS

• Alternative Practice Structures 101.16; 505.04

LAWYERS

• Letterhead for CPA/Lawyers 591.155-.156

LEASES

• Member as Lessee of Client 191.061-.062; 191.182-.183
• Member as Lessor of Client 191.182-.183

LEGISLATORS

• Members in Local Government 191.019-.020

LETTERHEADS

• Associated Firms Not Partnerships 591.357-.358
• Associated Members Not Partners 591.267-.270
• Designation of CPAs Not in Public Practice 191.130-.131; 591.075-.076
• Joint Audit With Former Partners 591.271-.272
• Lawyer/CPA 591.155-.156
• Personal Financial Specialist Designation 591.365-.366
• Transmittal of Financial Statements Prepared by Member to Third Parties 291.019-.020

LIENS

• Right to Enforce Payment 501.02

LIMITED PARTNERSHIPS

• Investment With a General Partner 191.138-.139; 191.162-.163
• Loans to Partnerships Where Members Are Limited Partners 101.07

LITIGATION

• Accounting Principles for Support Services 291.021-.022
• Confidential Client Information 391.045-.046
• Conflict of Interests 102.03
• Effect on Independence 101.08

LOAN AGREEMENTS—See Borrowing Contract

MANAGEMENT

• Conflict of Interests 102.03
• Decisions on Implementing System 101.05
•   Member Performing Management Functions    191.017-.018; 191.037-.038; 191.041-.042

MANAGEMENT CONSULTING SERVICES—See Consulting Services

MANAGER

• As Covered Member 92.06
• Definition 92.19

MATERIALITY

• Financial Interest 101.10
• Independence With Respect to Alternative Practice Structures 101.16
• Independence With Respect to Governmental Reporting Entities 101.12

MEMBER OR MEMBER'S FIRM

• Accounting Principles 203.01-.02; 203.05
• Acts Discreditable—See Acts Discreditable
• Advertising—See Advertising
• Alternative Practice Structures 101.16; 505.04
• Association 591.267-.270; 591.357-.358
• Billing for Subcontractor's Services 591.371-.372
• Client Advocacy 102.07
• Commissions—See Commissions
• Commissions or Referral Fee Arrangements With Nonattest Client 391.049-.050; 591.383-.384
• Competence—See Competence
• Compliance With Standards 202.01
• Confidential Client Information—See Confidential Client Information
• Conflicts of Interest 102.03
• Contingent Fees—See Contingent Fees
• Cooperative Arrangement With Client &nbp; 101.14
• Covered Member 92.06; 101.16
• Definition 92.20; 101.16
• Departures From Established Accounting Principles 203.01-.02; 203.05
• Discrimination and Harassment in Employment Practices 501.03
• Due Professional Care 201.01
• Expert Witness Services and Client Advocacy 191.202-.203
• Extended Audit Services to Client 191.206-.207
• Failure to File Tax Return or Pay Tax Liability 501.08
• Form of Organization or Name—See Form of Organization
• Governmental Requirements 501.04; 501.06
• Indemnification of Client 191.204-.205
• Independence—See Independence
• Integrity—See Integrity
• Interviews With Press 591.215-.216
• Investment Advisory Services 391.047-.050
• Knowing Misrepresentation of Financial Statements 102.02
• Litigation With Client 291.021-.022; 391.045-.046
• Loans to/From Entity Connected With Member 191.220-.221
• Members Not in Public Practice—See Members Not in Public Practice
• Negligence in Financial Statement Preparation 501.05
• Newsletters and Publications, Member’s Association With 591.351-.352
• Nonattest Services to Client 101.05
• Notes Receivable Arising From Client’s Unpaid Fees 191.103-.104
• Objectivity—See Objectivity
• Obligation to Employer's External Accountant 102.04
• Ownership of Separate Business 505.03; 591.275-.276; 591.353-.354
• Planning and Supervision—See Planning and Supervision
• Practice of Public Accounting Criteria 92.25
• Preparation and Transmittal of Financial Statements 291.019-.020
• Professional Responsibilities 52.01
• Referrals—See Referrals
• Relationship Between Parties 102.03
• Representation Regarding GAAP Conformity 203.05
• Response to Requests by Clients for Records 501.02
• Sale of Products to Clients 591.369-.370
• Subordination of Judgment 102.05
• Sufficient Relevant Data 201.01
• Third Party Solicitation 502.06
• Use of Third-Party Service Provider 191.224-.225; 291.023–.024; 391.001-.002

MEMBERS

• Associate Member 92.20
• Definition 92.20
• International Associate 91.02; 92.20

MEMBERS NOT IN PUBLIC PRACTICE

• Applicability of Code of Conduct 91.01-.02
• Objectivity Considerations 55.04
• Ownership of Separate Business 505.03
• Practice of Public Accounting Criteria 92.25
• Use of CPA Designation 191.130-.131; 591.075-.076

MISREPRESENTATION

• Educational Services Performed by Member 102.06
• Knowingly False and Misleading Financial Statements 102.02

MUNICIPALITIES

• Members as Bondholders 191.057-.058

MUTUAL FUNDS

• Financial Relationships 101.17

NEWSLETTERS

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