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    ARSC Member Biographies

    Biography ARSC consists of 7 members, all of whom are AICPA members. Members are appointed to achieve an appropriate representation among small and medium firms actively involved in the provision of compilation and review services.
    Published on December 16, 2013

    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 December 16, 2013

    Section 500 - Other Responsibilities and Practices

    Article Section 500 - Other Responsibilities and Practices
    Published on August 01, 2013

    ET Section 505 - Form of Organization and Name

    Article ET Section 505 - Form of Organization and Name
    Published on April 08, 2013

    ET Section 92 - Definitions

    Article Pursuant to its authority under the bylaws to interpret the Code of Professional Conduct, the Professional Ethics Executive Committee has issued the following definitions of terms appearing in the code effective November 30, 1989.
    Published on July 11, 2013

    ET Section 101 - Independence

    Professional Standards .01 Rule 101—Independence. A member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by Council. [As adopted January 12, 1988.] Interpretations under Rule 101
    Published on October 15, 2013

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