Independence and Ethics
A description of products available on independence and ethics
Published on January 05, 2015
Integrating Tax Ethics Into the First Tax Course
Because students generally are in the early stages of their professional development, they easily can be exposed to professional ethics issues and preferred professional behaviors in common ethical situations as they learn more about tax technical content and the practical implementation of those rules
Published on November 01, 2013
Guidance on FIN 48 and Independence
...The AICPA’s Professional Ethics Executive Committee (PEEC) recently issued nonauthoritative guidance on whether under AICPA Interpretation 101-3, Performance of Nonattest Services, members could assist an attest client in applying FASB Interpretation No...
Published on October 01, 2007
Ethically Speaking is published by the Professional Ethics team to keep interested parties up to date on recent activity of the Professional Ethics Division. The views expressed in the newsletter are those of the authors and do...
Published on May 16, 2014
Ethically Speaking Newsletter
Ethically Speaking is quarterly newsletter published by the Professional Ethics Team. It is designed to keep interested parties up to date on recent activity of the Professional Ethics Division
Published on May 17, 2011
AICPA News Update - June 15, 2012
In this issue: OMB Releases Draft 2012 Compliance Supplement for Audit Planning, Ethics Approves Revisions to Nonattest Services and Other Changes, Importance of Strengthening Ethical Culture Stressed in New CGMA Report, TPA Issued Regarding Combining Going Concern Emphasis with Another Emphasis-of...
Published on June 15, 2012
AICPA News Update - January 4, 2013
In this issue: "Fiscal Cliff" Legislation Includes Huge Number of Tax Provisions; AICPA Flags Concerns about IFAC’s International Ethics Standards Board’s Exposure Draft on Responding to a Suspected Illegal Act; ASB Issues Omnibus SAS to Amend Two Clarified Auditing Standards; TPA Issued on Effective Date of AU...
Published on January 04, 2013
AICPA News Update - July 13, 2012
In this issue: Whether Taxes Will Increase in 2013 Remains Anybody's Guess; Three Ethics Resources for CPAs; Clarified Standards Transition Required for Year-End 2012 Audits; Auditing Standards Board Issues SAS No. 126 on Going Concern; Exposure Draft of Three Clarified SSARSs Issued...
Published on July 13, 2012
Current Tax Return Disclosure Issues Involving Sec. 7216
Practitioners face some difficult scenarios in properly disclosing or using client tax return information. Multiple professional ethics pronouncements and federal and state legislative and administrative pronouncements all must be considered before acting
Published on August 01, 2013
An Overview of AICPA and IRS Rules of Practice
...practitioners on the AICPA and IRS rules of practice, provides a list of resources for questions and answers, and details the relationship and similarities between the AICPA and IRS ethics standards related to tax practice
Published on February 01, 2014