Browse

By Industry


By Area of Interest


By Date


By Document Type


By Topic


Member Only Content

Other AICPA Standards and Ethics Rules 


AICPA Code of Professional Conduct

All AICPA members are subject to the AICPA Code of Professional Conduct, including all general and technical standards.   

Provisions in the Code of Professional Conduct that may be of particular interest to a member’s tax practice include:

For additional information on the AICPA Code of Professional Conduct and related resources, see Professional Ethics under Interest Areas.

Separate Practice Area Standards

Standards for certain specific practice areas also are enforceable under the AICPA Code of Professional Conduct. In addition to the Statements on Standards for Tax Services,  some practice areas standards that may apply to members in tax practice include:

 

Open Hide documents in this section

Page  1 2 3 4 5 >> 
Showing results 1 - 15 of 15051
Order by:


AICPA Sends Congress Recommended Legislative Changes to New Partnership Audit Regime

Press Release The AICPA has submitted to Congress a set of recommended legislative changes to the new Partnership Audit Regime enacted as part of the Bipartisan Budget Act of 2015.
Published on November 17, 2017

Tax Section News

Newsletter Tax Section News e-newsletter is a monthly e-newsletter specifically designed for Tax Section members. It provides in-depth articles on trending topics, announcements of new tools & resources, highlights upcoming webcasts and conferences, and more.
Published on April 27, 2017

Tax Section News - 2017 Archives

Newsletter Tax Section News is a monthly e-newsletter specifically designed for Tax Section members. It provides in-depth articles on trending topics, announcements of new tools and resources, information on upcoming webcasts and conferences, and more.
Published on April 27, 2017

Not-for-Profit Assurance Resources

Overview This page provides information for auditors serving NFPs, including resources on professional standards, auditor communications, sample reports and opinion letters.
Published on April 27, 2017

Not-for-Profit Tax Compliance Resources

Tools Learn about some of the tax compliance issues for not-for-profit entities and download tools to help you stay in compliance.
Published on April 27, 2017

CITP Application Kit

Application The application kit offers details on the body of knowledge and benefits associated with the Certified Information Technology Professional (CITP) credential for CPAs with a speciality focus in information technology.
Published on April 27, 2017

CITP Reinstatement Application

Application To be used to reinstate your CITP credential.
Published on April 27, 2017

PCPS Events & Webcasts

Overview PCPS has several events relevant to firm practice management and offers them to the PCPS community as a benefit of their membership. Here you will find access to upcoming events including conferences, networking groups and more!
Published on April 27, 2017

Cybersecurity Resource Center

Tools Find information and links to valuable resources for CPAs providing cybersecurity advisory and assurance services.
Published on April 27, 2017

SOC for Cybersecurity

Overview CPAs provide cybersecurity examination services under a variety of generally accepted professional standards and approaches.
Published on April 27, 2017

Telecommunications Entities Revenue Recognition Task Force

Article The Telecommunications Entities Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
Published on April 27, 2017

Telecommunications Revenue Recognition Implementation Issue - Considering the Effect of the Time Value of Money

Exposure Draft This document contains the proposed language to be included in the AICPA Guide Revenue Recognition regarding Telecommunications Issue #15-5: Considering the Effect of the Time Value of Money.
Published on April 27, 2017

Planning Tool Summary of Common EBP Audit Deficiencies

Guide This tool helps EBP auditors identify and address common deficiencies found in employee benefit plan audits
Published on April 27, 2017

Documentation of Use of a Type 2 Service Auditors Report in an Audit of an Employee Benefit Plans Financial Statements

Tools This tool is designed to assist auditors in documenting their evaluation of whether an appraisal of employer stock prepared for plan management may be used as audit evidence
Published on April 27, 2017

Center for Plain English Accounting

Overview The CPEA’s straight-forward and clear style of writing and speaking allows practitioners the opportunity to understand the applicability of this literature when they are preparing financial statements and/or when they are auditing, reviewing, and compiling those financial statements.
Published on April 27, 2017

Page  1 2 3 4 5 >> 
Showing results 1 – 15 of 15051
Show Results per page
Copyright © 2006-2017 American Institute of CPAs.