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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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2016 Tax Advocacy Comment Letters

Comment Letters AICPA submitted comments to Treasury and IRS.
Published on June 27, 2016

AICPA Comment Letter on Unrelated Business Income Expense Allocation Methodologies for Dual Use Facilities

Comment Letter The AICPA Exempt Organizations Taxation Technical Resource Panel submitted a comment letter to the IRS Office of Chief Counsel (TE/GE) with guidelines and examples addressing the allocation of expenses for dual use facilities for the purpose of reporting Unrelated Business Income.
Published on June 27, 2016

20600P Not-For-Profit Audit Engagement Checklist

Checklist Download a pdf file of the 20600P Not-For-Profit Audit Engagement Checklist.
Published on June 27, 2016

Current Engagement Profiles

Checklist   NEW:  PRPM to remain on Peer Review website, including Team/Review Captain Packages. To improve audit quality, make the peer review process more efficient a
Published on June 27, 2016

Expert Panel - Stockbrokerage and Investment Banking

Article The Stockbrokerage and Investment Banking Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for stockbrokerage and investment banking institutions by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel.
Published on June 27, 2016

Current Team Captain Checklists

Checklist   NEW:  PRPM to remain on Peer Review website, including Team/Review Captain Packages. To improve audit quality, make the peer
Published on June 27, 2016

May 2015 20600 Not-For-Profit Audit Engagement Checklist

Checklist Download a pdf file of the 20600 Not-For-Profit Audit Engagement Checklist.
Published on June 27, 2016

Next Version of the Uniform CPA Examination FAQs

Overview Next Version of the Uniform CPA Examination FAQs
Published on June 27, 2016

20500 Governmental Audit Engagement Checklist

Checklist Download a pdf file of the 20500 Governmental Audit Engagement Checklist.
Published on June 27, 2016

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Article
Published on June 27, 2016

Audit Data Analytics Guide

Guide Replaces the current AICPA Analytical Procedures Guide, it discusses audit data analytics and provides examples of how these tools and techniques can be integrated into the audit process at a foundational level.
Published on June 27, 2016

Audit Analytics Framework

Article ASEC’s Emerging Assurance Technologies Task Force established the Audit Data Analytics working group, which focuses on what to do with standardized data once it is received. This working group is current exploring how to map the current audit objec
Published on June 27, 2016

Audit Data Analytics

Article The AICPA’s Assurance Services Executive Committee (ASEC), has created an Emerging Assurance Technologies Task For
Published on June 27, 2016

Reviewer Training

Overview On the CPE and Events page, you'll find information on the annual Peer Review Conference, Peer Reviewer Training courses and Peer Review Webcasts.
Published on June 27, 2016

Peer Review Training for Initial Qualification

CPE Access CPE course information for peer review training.
Published on June 27, 2016

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