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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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AICPAs Testimony on Small Business Health Insurance Tax Credit - 11-2011

Testimony Patricia Thompson, chair of the AICPA's Tax Executive Committed, submitted this written testimony to the Subcommittee on Oversight, Committee on Ways and Means, U.S. House of Representatives, for a hearing on November 15, 2011 on the implementation and effectiveness of the small business health insurance tax credit. The credit was enacted
Published on July 26, 2016

ARSC Meeting Materials and Highlights

Meeting Materials Meeting materials for meetings of the Accounting and Review Services Committee.
Published on July 26, 2016

GAQC Uniform Guidance Resources

Tools Information on the new U.S. Office of Management and Budget (OMB) issued Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance or Uniform Guidance for Federal Awards).  The Uniform Guidance supersedes and streamlines requirements from eight different grant circulars into one set of guidance contained in
Published on July 26, 2016

Center for Plain English Accounting Webcasts

Webcast Upcoming schedule and archive for CPEA members so that webcasts can be viewed by those who cannot participate in the "live" programs.
Published on July 26, 2016

Accounting and Review Services Committee Overview

Overview ARSC is an AICPA senior committee for compilations or reviews and is designated to issue pronouncements in connection with the unaudited financial statements or other unaudited financial information of nonpublic entities.
Published on July 26, 2016

CPE & Events

Overview The EBPAQC offers webinars on various topics relevant to your employee benefit plan audits.  These member-only events, archived below, provide a wealth of information about current EBP audit issues and provide members the ability to ask questions of the experts.
Published on July 26, 2016

Peer Review For CPA Firms

Overview Resources for CPA firms interested in peer review organized by firm size.  You can download the enrollment form, the change form, find a course that helps you prepare for your upcoming peer review, or find information on selecting a peer reviewer.
Published on July 25, 2016

Peer Review For Large Firms

Overview On the Peer Review page for Medium Firms, you can download the enrollment form, the change form, find a course that helps you prepare for your upcoming peer review, or find information on selecting a peer reviewer.
Published on July 25, 2016

Peer Review For Medium Firms

Overview On the Peer Review page for Medium Firms, you can download the enrollment form, the change form, find a course that helps you prepare for your upcoming peer review, or find information on selecting a peer reviewer.
Published on July 25, 2016

Peer Review For Sole Practitioners and Small Firms

Overview On the Peer Review page for Sole Practitioners and Small Firms, you can download the enrollment form, the change form, find a course that helps you prepare for your upcoming peer review, or find information on selecting a peer reviewer.
Published on July 25, 2016

For Peer Reviewers

Article Helpful information for those interested in peer review, new peer reviewers or experienced peer reviewers. QCM and CPE Materials provides information, forms and practice aids for you, whether you are a peer reviewer or a developer of QCM or CPE materials.
Published on July 25, 2016

Peer Review - Home

Overview On the home page of the Peer Review Interest Area, you can find links for peer reviewers, CPA firms, the public and information and resources related to peer review.
Published on July 25, 2016

Accounting for Financial Instruments

Overview The FASB has been working on Financial Instrument standards for several years. The FASB released its Recognition and Measurement standard in January 2016 and its Credit Losses standard in June 2016. The hedging standard is expected to be released in Q3 2016.
Published on July 25, 2016

Final Regulations Regarding Treasury Decision 9616

Report The AICPA comment letter proposes further extension of the effective dates in T.D. 9616 by one year each – moving the initial tracking of cost basis for options and debt instruments from January 1, 2014 to January 1, 2015, transfer reporting from January 1, 2015 to January 1, 2016 and reporting
Published on July 25, 2016

Forensic Accounting

Overview Access tools, non-authoritative guidance, and other resources to help the CPA forensic practitioner with the litigation process and engagements.
Published on July 25, 2016

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