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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:

 

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Lenovo

Article The AICPA offers members discounts on Lenovo products.
Published on July 01, 2016

BizFilings

Article AICPA members receive a discount on services from BizFilings
Published on July 01, 2016

GAQC State Auditors Organization Members

Member Profile This list contains State Auditors Organization members of the Governmental Audit Quality Center (GAQC).
Published on July 01, 2016

GAQC Firm and State Audit Organizations Members T through Z

Member Profile This document lists GAQC Firm and State Audit Organizations Members by alpha T through Z. Use it to find a GAQC Firm and State Audit Organizations Members.
Published on July 01, 2016

GAQC Firm and State Audit Organizations Members M through S

Member Profile This document lists GAQC Firm and State Audit Organizations Members by alpha M through S. Use it to find GAQC Firm and State Audit Organizations Members.
Published on July 01, 2016

GAQC Members By State

Directory GAQC list of members by State.
Published on July 01, 2016

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Article
Published on July 01, 2016

AICPA Conceptual Framework Approach

Article A significant change to the content in the revised AICPA Code of Conduct is the incorporation of two conceptual frameworks, one for members in public practice and one for members in business.
Published on July 01, 2016

General Industry Questions for Members in Business

FAQ General industry questions for members in business.
Published on July 01, 2016

AICPA Ethics Codification Project

Article The AICPA’s Professional Ethics Executive Committee (PEEC) is restructuring the Institute’s ethics standards to improve the AICPA Code of Professional Conduct (Code) so that members and others can apply the rules and reach correct conclusions more easily and intuitively.
Published on July 01, 2016

Brokers and Dealers in Securities Revenue Recognition Task Force

Article The Brokers and Dealers in Securities 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 July 01, 2016

Asset Management Revenue Recognition Task Force

Article The Asset Management 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 July 01, 2016

Comment Letter on Consultation Paper, Improving the Structure of the Code of Ethics for Professional Accountants

Comment Letter On February 4, 2015 the American Institute of Certified Public Accountants’ (AICPA) Professional Ethics Executive Committee (PEEC) submitted this comment letter to the International Ethics Standards Board for Accountants (IESBA) on its Consultation Paper, Improving the Structure of the Code of Ethics for Professional Accountants (the “Consultation Paper”).
Published on July 01, 2016

Tax Community

Overview The AICPA tax community – its technical resource panels, committees and task forces - are an invaluable resource to the Institute as they provide guidance on complex and sometimes high-profile tax issues. Stay connected and get the latest tax-related news, developments, and engagement opportunities via social media.
Published on July 01, 2016

Professional Ethics

Overview The Professional Ethics Executive Committee is a senior technical committee of the AICPA charged with the responsibility of interpreting and enforcing the AICPA Code of Professional Conduct.
Published on July 01, 2016

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