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    FAQs related to the application of the independence rules to affiliates of employee benefit plans

    FAQ A nonauthoritative staff document that covers frequently asked questions related to the application of the independence rules to affiliates of employee benefit plans.
    Published on June 18, 2015

    Other Accounting Regulators and Ethics Standard Setters

    Link Listing of Accounting Regulators and Ethics Standard Setters.  Access reference materials and drafts that aid with professional standards compliance.
    Published on June 15, 2015

    Sample Client Disclosure Language for Outsourcing Rules

    Guide The AICPA Professional Ethics Executive Committee has developed sample language which could be used to fulfill the disclosure requirement of Intepretation 1.150.040 in cases where the member chooses to provide written disclosure.
    Published on June 15, 2015

    AICPA/DOL Indepdendence Rule Comparison

    Practice Aid A comparison of the AICPA and GAO independence rules.
    Published on June 15, 2015

    AICPA Plain English Guide to Independence PDF

    Practice Aid The purpose of the AICPA Plain English Guide to Independence is to help members understand your independence requirements under the AICPA Code of Professional Conduct (the Code) and, if applicable, other rule-making and standard-setting bodies in a less technical manner.
    Published on April 20, 2015

    Ethics Tools and Aids

    Tools Find answers to frequently asked questions, non-authoritative guidance and other resources related to Professional Ethics including: The Plain English Guide to Independence, Guide for Complying with Rules 102-505.
    Published on April 20, 2015

    Nonattest Services Frequenlty Asked Questions and Answers

    FAQ The ethics division's frequently asked questions and answer document for nonattest services.
    Published on April 20, 2015

    AICPA/DOL Indepdendence Rule Comparison

    Tools The Employee Benefit Plan Audit Quality Center has prepared the following summary to assist members in understanding some of the more common independence rules that affect auditors of employee benefit plans. Information about the DOL rules is excerpted from 29 CFR 2509.75-9, Interpretive Bulletin relating to guidelines on independence of
    Published on March 19, 2015

    Professional Ethics General FAQs

    FAQ Find answers to some of the most frequently asked questions received by the AICPA Ethics Division hotline over the years.
    Published on February 27, 2015

    Network Firm Implementation Guidance

    Guidance This document provides members with useful implementation guidance for applying the network firm standard.
    Published on February 27, 2015

    Categories of Information Table for Ethics Ruling No. 2

    FAQ This nonauthoritative table provides examples and supplements Ethics Ruling No. 2 and the definition of confidential client information. The table provides examples of client information that is and is not available to the public as well as other information that is in the member's possession.
    Published on February 27, 2015

    FAQs and Case Studies For Network Firms

    Case Study Nonauthoritative frequently asked questions and sample case studies to assist members in understanding and implementing Interpretation No. 101-17, “Networks and Network Firms,” under Rule 101, Independence (AICPA, Professional Standards, ET sec. 101 par. .19), and related definitions.
    Published on February 25, 2015

    Basis For Conclusion Documents Prepared by the Ethics Division

    Tools The Ethics Division creates basis for conclusion documents for some of its standard setting activities.
    Published on November 13, 2012

    Joint PEEC/NASBA Firm Name White Paper

    Guidance This white paper is considered nonauthoritative and has been prepared by the CPA Firm Name Study Group (Joint Study Group comprised of members of the Professional Ethics Executive Committee (PEEC) and National Assocation of State Boards of Accountancy (NASBA)) for use by the AICPA, NASBA, state boards of accountancy, CPA firms,
    Published on November 13, 2012

    Basis For Conclusion Document Outsourcing

    Report This document outlines the PEEC's basis for conclusions related to the outsourcing guidance issued.
    Published on September 17, 2012

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