501 - Acts Discreditable
Rule 501—Acts Discreditable
Interpretations Under Rule 501—Acts Discreditable
502 - Advertising and Other Forms of Solicitation
Rule 502—Advertising and Other Forms of Solicitation
Interpretations Under Rule 502—Advertising and Other Forms of Solicitation
503 - Commissions and Referral Fees
Rule 503—Commissions and Referral Fees
Interpretations Under Rule 503—Commissions and Referral Fees
504 - [Deleted]
505 - Form of Organization and Name
Rule 505—Form of Organization and Name
Interpretations Under Rule 505—Form of Organization and Name
591 - Ethics Rulings on Other Responsibilities and Practices
[1.] Retention of Records [Superseded by interpretation 501-1]
2. Fees: Collection of Notes Issued in Payment
3. Employment by Non-CPA Firm
[4.] Association Employee [Deleted]
[5.] Association as an Agent [Deleted]
[6.] Associations, Speaking Engagements [Deleted]
[7.] Trading Pool [Deleted]
[8.] Change of Control of Client Company [Deleted]
[9.] Charity Solicitation by Phone [Deleted]
[10.] Church Bulletin [Deleted]
[11.] Attorney, Clients [Deleted]
[12.] Confirmation Requests [Deleted]
[13.] Confirmation Stickers [Deleted]
[14.] Estate Planning [Deleted]
[15.] Golf Outing [Deleted]
[16.] Letter on Behalf of Client [Deleted]
[17.] Letterhead for Estate Practice [Deleted]
[18.] Letterhead for Promotional Material [Deleted]
[19.] Mailings to Accountants [Deleted]
[20.] Trade Association Analysis [Deleted]
[21.] Trade Association Survey [Deleted]
[22.] Management Consultant [Deleted]
[23.] Tax Work Obtained Through Bookkeeper [Deleted]
[24.] Advertising on Tax Broadcast [Deleted]
[25.] Alumni Magazine Announcement [Deleted]
[26.] Brochure Showing Use of Equipment [Deleted]
[27.] Client Publishing Article on Member's Software Program [Deleted]
[28.] Business Card on Newsletter [Deleted]
[29.] Computer Print-Out [Deleted]
[30.] Charitable Contribution [Deleted]
[31.] Congratulatory Message [Deleted]
[32.] Copyright for Wheel Computer and Tax Withholding Tables [Deleted]
33. Course Instructor
[34.] Course Promotional Circular [Deleted]
[35.] CPA-Author Credits [Deleted]
[36.] CPA-Author of Book Review [Deleted]
[37.] CPA-Authored Articles [Deleted]
38. CPA Title, Controller of Bank
[39.] CPA Title Imprinted on Checks [Deleted]
[40.] CPA Title on Campaign for School Board Membership [Deleted]
[41.] CPA Title in Lecture Ad [Deleted]
[42.] CPA Title in Political Endorsement [Deleted]
[43.] CPA Designation in Speaker's Qualifications [Deleted]
[44.] CPA Designation of Speaker Named in Tax Forum Ad [Deleted]
[45.] CPA Title on Agency Letterhead [Superseded]
[46.] CPA Title on Employment Agency Letterhead [Deleted]
[47.] Low-Income Taxpayers [Deleted]
[48.] CPA Title on Public Official's Match Folder [Deleted]
[49.] CPA Designation on Research Reports [Deleted]
[50.] Data Processing Program Ad in Technical Publications [Deleted]
[51.] Directories in Elevator [Deleted]
[52.] Directory, Alphabetical [Deleted]
[53.] Directory, Chamber of Commerce Buyer's Guide [Deleted]
[54.] Directory, Trade Association [Deleted]
[55.] Directory Listing, Bank Auditors [Deleted]
[56.] Directory Listing, Change in Telephone Number Announcements [Deleted]
[57.] Directory Listing, Fraternity [Deleted]
[58.] Directory Listing, "Lawyer-CPA-Tax Attorney" [Deleted]
[59.] Directory Listing, Membership Designation [Deleted]
[60.] Directory Listing, Multiple [Deleted]
[61.] Directory Listing, [Deleted]
[62.] Directory Listing, Partners' Names [Deleted]
[63.] Directory Listing, White Pages [Superseded]
[64.] Directory Listing, Trade Association [Deleted]
[65.] Distribution of Firm Bulletin to Publisher [Deleted]
[66.] Distribution of Firm Literature [Deleted]
[67.] Firm Publications: Annual Financial Report [Deleted]
[68.] Employment Ads: "Situations Wanted" [Deleted]
[69.] Firm Name in Staff Training Manual [Deleted]
[70.] CPA Title on License Plates [Deleted]
[71.] Firm Name on Bowling Shirts [Deleted]
[72.] Firm Name on Desk Calendars [Deleted]
[73.] Firm Name on EDP Publication [Deleted]
[74.] Firm Name on Tax Booklet [Deleted]
[75.] Greeting Cards to Clients [Deleted]
[76.] Letterhead [Deleted]
[77.] Letterhead: Academic Degrees [Deleted]
78. Letterhead: Lawyer-CPA
[79.] Letterhead: Tax Specialization [Deleted]
[80.] Management Letter [Deleted]
[81.] Medicare Booklet [Deleted]
[82.] Newsletter [Deleted]
[83.] Nonpractitioner in Sales Brochure [Deleted]
[84.] Paid for by Others, Member's Testimonial Letter [Deleted]
[85.] Paid for by Others, Member's Testimonial Letter [Deleted]
[86.] Paid for by Others, Name in Client Ad [Deleted]
[87.] Paid for by Others, Radio Program Dedication [Deleted]
[88.] Political Endorsement [Deleted]
[89.] Postage Meter Machines [Deleted]
[90.] Open House [Deleted]
[91.] Press Release on Change in Staff [Superseded]
[92.] Press Release on Change in Staff [Superseded]
[93.] Press Release on Society Chapter Meeting [Deleted]
[94.] Professorship Named After CPA [Deleted]
[95.] Qualifications as Attachment to Report [Deleted]
[96.] Resume for Lender's Information [Deleted]
[97.] Seminar Announcement [Deleted]
[98.] Signs on Office Premises [Deleted]
[99.] Signs on Office Premises [Deleted]
[100.] Specialization on Business Card [Deleted]
[101.] Specialization, Acquisitions & Mergers [Deleted]
[102.] Specialization: "Tax Accountant" Designation by Nonpractitioner [Deleted]
[103.] Recruiting Ad in Employment Guide or Career Opportunity Guide [Deleted]
[104.] Staff Recruiting in University Publication [Deleted]
[105.] Announcement Card: Elected to Vice Presidency [Deleted]
[106.] Information Under Telephone Directory Heading [Deleted]
[107.] Member as Consultant for Client's Customers [Deleted]
108. Member Interviewed by the Press
[109.] Compensation From Nonpractitioners [Deleted]
[110.] Computer Service Franchise [Deleted]
[111.] Purchase of Bookkeeping Practice [Deleted]
[112.] Referral [Deleted]
[113.] Member's Spouse as Insurance Agent [Deleted]
[114.] Member's Firm Paying Employee Bonuses [Deleted]
[115.] Actuary [Deleted]
[116.] Bank Director [Superseded]
117. Consumer Credit Company Directory
[118.] Employment Agency [Deleted]
[119.] Finance Company [Deleted]
[120.] Insurance Broker [Deleted]
[121.] Insurance Salesman [Deleted]
[122.] Investment Advisor [Deleted]
[123.] Loan Broker [Deleted]
[124.] Mutual Fund Salesman [Deleted]
[125.] Private Investor in Business and Real Estate [Deleted]
[126.] Real Estate Broker [Deleted]
[127.] State Controller [Deleted]
[128.] State Secretary of Revenue, [Deleted]
[129.] Travel Agency [Deleted]
[130.] Collection Agent [Deleted]
[131.] Bookkeeping Service as Feeder [Deleted]
[132.] Tax Practice: Conflict of Interest [Deleted]
[133.] Member Employed by Incorporated Law Firm [Deleted]
134. Association of Accountants Not Partners
135. Association of Firms Not Partners
136. Audit with Former Partner
137. Nonproprietary Partners
138. Partner Having Separate Proprietorship
[139.] Partnership with Non-CPA [Deleted]
140. Political Election
141. Responsibility for Non-CPA Partner
[142.] Retired Partners [Deleted]
[143.] Partnership With Non-CPA [Deleted]
144. Title: Partnership Roster
145. Firm Name of Merged Partnerships
[146.] Membership Designation [Deleted]
[147.] Firm Designation [Deleted]
[148.] Firm Designation [Deleted]
[149.] Data Processing: Accounting and Bookkeeping Assistance [Deleted]
[150.] Data Processing: Billing Center [Deleted]
[151.] Data Processing: Computer Center [Deleted]
[152.] Data Processing: Computer Center [Deleted]
[153.] Data Processing: Computer Center [Deleted]
[154.] Data Processing: Computer Center, Service Bureau as Client [Deleted]
[155.] Data Processing: Computer Corporation [Deleted]
[156.] Data Processing: Consultant to Service Bureaus [Deleted]
[157.] Data Processing: Employee Not in Practice [Deleted]
[158.] Operation of Separate Data Processing Business by a Public Practitioner [Deleted]
[159.] Data Processing: Fees Paid to Other CPAs [Deleted]
[160.] Data Processing: Forwarding Fees [Deleted]
[161.] Time-Sharing Computer Programs Developed by Member's Firm [Deleted]
[162.] CPA Designation on Professional Organization Letterhead [Superseded]
[163.] Distribution of Firm Publications to News Media [Deleted]
[164.] Nonclients on Firm Publication Mailing List [Deleted]
[165.] Sale of Firm Publications [Deleted]
[166.] Announcements of Member's Withdrawal From Firm [Deleted]
[167.] Member Receiving Payment for Referral of Client to Others [Deleted]
[168.] Audit Guides Issued by Governmental Agencies [Superseded
by interpretation 501-3]
[169.] Firm Publications, Distribution to Client's Board of Directors [Deleted]
[170.] Sponsor's Announcement of Member's Participation in
Educational Seminar [Deleted]
[171.] CPA Designation on Professional Organization or Corporation Letterhead [Deleted]
[172.] Outside Review of Firm Publication [Deleted]
[173.] Use of Credit Cards for Payment of Professional Services [Deleted]
[174.] Directory Listing, White Pages [Deleted]
[175.] Bank Director [Replaced by ruling No. 85 under rule of conduct 102 and ruling No 18. under rule of conduct 301]
176. Member's Association With Newsletters and Publications [Revised]
177. Data Processing: Billing Services
[178.] Location of Separate Business [Deleted]
179. Practice of Public Accounting Under Name of Association or Group
[180.] Side Business Which Offers Services of a Type Performed by CPAs [Deleted]
[181.] Sale of a Practice—Purchase of Accounts [Deleted]
[182.] Termination of Engagement Prior to Completion [Deleted]
183. Use of the AICPA Personal Financial Specialist Designation
184. Definition of the Receipt of a Contingent Fee or a Commission
185. Sales of Products to Clients
186. Billings For Subcontractor's Services
187. Receipt of Contingent Fees or Commissions by Member's Spouse
188. Referral of Products of Others
189. Requests for Records Pursuant to Interpretation 501-1
190. Non-CPA Partner
191. Member Removing Client Files From an Accounting Firm [Revised]
192. Commission and Contingent Fee Arrangements With Nonattest Client
