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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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    Assurance Services Executive Committee

    Article The ASEC's mission is to assure the quality, relevance, and usefulness of information or its context for decision makers and other users by identifying and prioritizing emerging trends and market needs for assurance, and developing related assurance methodology guidance and tools as needed.
    Published on March 03, 2015

    Expert Panel - Investment Companies

    Article The Investment Companies Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for investment companies by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel.
    Published on March 03, 2015

    Conferences and Events

    Overview PCPS is involved with the planning and support of several AICPA events, which are geared to small and medium size firms. For example, every year AICPA hosts a dynamic conference for small and medium firm practitioners, Practitioners Symposium.
    Published on March 03, 2015

    High School Recruitment Presentation

    Presentation Template for a high school recruitment presentation, includes videos, explanations of CPAs and what they do, what's special about accounting and CPAs, what else can be done, average salary offers, lifestyle, and more.
    Published on March 03, 2015

    2014 EBPAQC Archived Alerts

    Article The EBPAQC is committed to helping you keep up-to-date on DOL and and other important employee benefit plan audit developments. Members of the Center receive periodic e-mail EAlert updates on new developments in employee benefit plan auditing, as wel
    Published on March 03, 2015

    Audit Data Standard Working Group

    Article ASEC’s Emerging Assurance Technologies Task Force established the Audit Data Standard working group. The first three Audit Data Standards have been released: base standard, general ledger standard, and accounts receivable subledger standard.
    Published on March 03, 2015

    2013 EBPAQC Archived Alerts

    Newsletter The EBPAQC is committed to helping you keep up-to-date on DOL and and other important employee benefit plan audit developments. View the 2013 EBPAQC Archived Alerts.
    Published on March 03, 2015

    Archived EBPAQC EAlerts (Members Only)

    Newsletter EBPAQC members receive periodic e-mail EAlerts on new developments in employee benefit plan auditing, as well as updates on Center activities.
    Published on March 03, 2015

    Financial Reporting Training and Development

    CPE Learn about training and development opportunities that help CPAs increase their knowledge in the areas of accounting and financial reporting, audit and attest services, and nonaudit services.
    Published on March 03, 2015

    Advocacy-PCPS Technical Issues Committee

    Overview The PCPS Technical Issues Committee (TIC) works diligently to provide the small-medium size firm perspective in the standard-setting process.
    Published on March 03, 2015

    FVS Consulting Digest

    Newsletter A bi-monthly member newsletter that offers valuable information and guidance on forensic valuation topics.
    Published on March 03, 2015

    Ethics Enforcement

    Report The Professional Ethics Division investigates potential disciplinary matters involving members of the AICPA and state CPA societies participating in the Joint Ethics Enforcement Program. PEEC Non-Enforcement Policy - Forei
    Published on March 03, 2015

    Professional Standards

    Overview CPAs engaged to perform forensic accounting, business valuation, litigation and other engagements must follow the pertinent, laws, rules and standards. This resource section provides the AICPA professional standards and related guidance relevant to professionals who provide forensic and valuation services.
    Published on March 02, 2015

    Instructions for Printing and Stamping Your Firms Logo

    Tools Use these instructions to print the marketing toolkit brochures as well as add your contact information and firm logo to the PDFs.
    Published on March 02, 2015

    The Tax Adviser

    Publication The Tax Adviser is a valuable monthly resource for the latest tax-planning techniques and tax-saving methods. Its enhanced content and clean format make it a premier source of cutting-edge tax strategies for even the most knowledgeable tax practitioner and corporate executive.
    Published on March 02, 2015

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