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Technical Correction Section 529 Plans (Et Sec. 1.240.070), September 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Technical Correction Section 529 Plans (Et Sec. 1.240.070), September 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Exposure Draft: Proposed New And Revised Definitions And Interpretations Compliance Audits New Definition "Compliance Audit" New Definition "Compliance Audit Attest Client" Revised Definition "Financial Statement Attest Client" Revised "Client Affiliates" Interpretation Revised "State And Local Governments Client Affiliates" Interpretation June 3, 2022, Comments Are Requested By September 1, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Draft: Proposed New And Revised Definitions And Interpretations Compliance Audits New Definition "Compliance Audit" New Definition "Compliance Audit Attest Client" Revised Definition "Financial Statement Attest Client" Revised "Client Affiliates" Interpretation Revised "State And Local Governments Client Affiliates" Interpretation June 3, 2022, Comments Are Requested By September 1, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners Revised "Offering Or Accepting Gifts Or Entertainment Interpretations (1.120.010 And 1.285.010) Revised "Conceptual Framework For Members In Public Practice" (1.000.010), June 3, 2022, Comments Are Requested By July 5, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners Revised "Offering Or Accepting Gifts Or Entertainment Interpretations (1.120.010 And 1.285.010) Revised "Conceptual Framework For Members In Public Practice" (1.000.010), June 3, 2022, Comments Are Requested By July 5, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Revisions Related To Officers, Directors, And Beneficial Owners Revised "Offering Or Accepting Gifts Or Entertainment Interpretations (1.120.010 And 1.285.010) Revised "Conceptual Framework For Members In Public Practice" (1.000.010), June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed Revisions Related To Officers, Directors, And Beneficial Owners Revised "Offering Or Accepting Gifts Or Entertainment Interpretations (1.120.010 And 1.285.010) Revised "Conceptual Framework For Members In Public Practice" (1.000.010), June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed New And Revised Definitions And Interpretations Compliance Audits New Definition "Compliance Audit" New Definition "Compliance Audit Attest Client" Revised Definition "Financial Statement Attest Client" Revised "Client Affiliates" Interpretation Revised "State And Local Governments Client Affiliates" Interpretation June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed New And Revised Definitions And Interpretations Compliance Audits New Definition "Compliance Audit" New Definition "Compliance Audit Attest Client" Revised Definition "Financial Statement Attest Client" Revised "Client Affiliates" Interpretation Revised "State And Local Governments Client Affiliates" Interpretation June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Precepts Of Professional Conduct, N.D., American Institute Of Certified Public Accountants (Aicpa)
Precepts Of Professional Conduct, N.D., American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Official Release: Temporary Policy Statement Related To Amendments Of Rule 2-01 Of Regulation S-X, Adopted December 21, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Official Release: Temporary Policy Statement Related To Amendments Of Rule 2-01 Of Regulation S-X, Adopted December 21, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Revised Interpretations And Definition: Loans, Acquisitions, And Other Transactions Definition Of "Beneficially Owned" "Client Affiliates" Interpretation "Loans"” Interpretation "Loans And Leases With Lending Institutions" Interpretation "Immediate Family Members" Interpretation, October 5, 2021, Comments Are Requested By January 5, 2022; Exposure Draft (American Institute Of Certified Public Accountants), 2021, October 5, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Revised Interpretations And Definition: Loans, Acquisitions, And Other Transactions Definition Of "Beneficially Owned" "Client Affiliates" Interpretation "Loans"” Interpretation "Loans And Leases With Lending Institutions" Interpretation "Immediate Family Members" Interpretation, October 5, 2021, Comments Are Requested By January 5, 2022; Exposure Draft (American Institute Of Certified Public Accountants), 2021, October 5, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Revised Interpretations And Definition: Loans, Acquisitions, And Other Transactions Definition Of "Beneficially Owned" "Client Affiliates" Interpretation "Loans"” Interpretation "Loans And Leases With Lending Institutions" Interpretation "Immediate Family Members" Interpretation, October 5, 2021,, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed Revised Interpretations And Definition: Loans, Acquisitions, And Other Transactions Definition Of "Beneficially Owned" "Client Affiliates" Interpretation "Loans"” Interpretation "Loans And Leases With Lending Institutions" Interpretation "Immediate Family Members" Interpretation, October 5, 2021,, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Accounting Standards Implementation Services September 20, 2021, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Accounting Standards Implementation Services September 20, 2021, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Revised Interpretation, Unpaid Fees September 20, 2021, Comments Are Requested By December 20, 2021, Exposure Draft (American Institute Of Certified Public Accountants), 2021, September15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Revised Interpretation, Unpaid Fees September 20, 2021, Comments Are Requested By December 20, 2021, Exposure Draft (American Institute Of Certified Public Accountants), 2021, September15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting Standards Implementation Services September 20, 2021 Comments Are Requested By December 20, 2021, Exposure Draft (American Institute Of Certified Public Accountants), 2021, September 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Accounting Standards Implementation Services September 20, 2021 Comments Are Requested By December 20, 2021, Exposure Draft (American Institute Of Certified Public Accountants), 2021, September 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Revised Interpretation, Unpaid Fees September 20, 2021, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed Revised Interpretation, Unpaid Fees September 20, 2021, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Interpretations And Definition: Responding To Noncompliance With Laws And Regulations, February 25, 2021, Comments Are Requested By June 30, 2021; Exposure Draft (American Institute Of Certified Public Accountants), 2021, February 25, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Interpretations And Definition: Responding To Noncompliance With Laws And Regulations, February 25, 2021, Comments Are Requested By June 30, 2021; Exposure Draft (American Institute Of Certified Public Accountants), 2021, February 25, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Professional Ethics Division: Strategy And Work Plan For 2021-2023, November 25, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Aicpa Professional Ethics Division: Strategy And Work Plan For 2021-2023, November 25, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Interpretation: Staff Augmentation Arrangements, September 8, 2020. Comments Are Requested By December 8, 2020; Exposure Draft (American Institute Of Certified Public Accountants), 2020, September 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Interpretation: Staff Augmentation Arrangements, September 8, 2020. Comments Are Requested By December 8, 2020; Exposure Draft (American Institute Of Certified Public Accountants), 2020, September 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Code Of Professional Conduct, Effective December 15, 2014. Updated For All Official Releases Through June 20, 2020, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Code Of Professional Conduct, Effective December 15, 2014. Updated For All Official Releases Through June 20, 2020, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Proposed Revised Interpretation: Records Requests, May 1, 2020, Comments Are Requested By September 30, 2020; Exposure Draft (American Institute Of Certified Public Accountants), 2020, May 1, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Revised Interpretation: Records Requests, May 1, 2020, Comments Are Requested By September 30, 2020; Exposure Draft (American Institute Of Certified Public Accountants), 2020, May 1, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Revised Interpretation: Records Requests, May 1, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed Revised Interpretation: Records Requests, May 1, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Strategy And Work Plan: Consultation Paper, Aicpa Professional Ethics Division, November 15, 2019, Please Send Comments By February 28, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Strategy And Work Plan: Consultation Paper, Aicpa Professional Ethics Division, November 15, 2019, Please Send Comments By February 28, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Strategy And Work Plan: Consultation Paper, Aicpa Professional Ethics Division, November 15, 2019, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Strategy And Work Plan: Consultation Paper, Aicpa Professional Ethics Division, November 15, 2019, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Code Of Professional Conduct, Effective December 15, 2014. Updated For All Official Releases Through September 1, 2018 (Using Content In The Online System As Of June 2019), American Institute Of Certified Public Accountants (Aicpa)
Aicpa Code Of Professional Conduct, Effective December 15, 2014. Updated For All Official Releases Through September 1, 2018 (Using Content In The Online System As Of June 2019), American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Proposed Interpretation: State And Local Government Client Affiliates (Formerly Entities Included In State And Local Government Financial Statements), January 11, 2019 ,Comments Are Requested By March 11, 2019; Exposure Draft (American Institute Of Certified Public Accountants),, 2019, January 11, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Interpretation: State And Local Government Client Affiliates (Formerly Entities Included In State And Local Government Financial Statements), January 11, 2019 ,Comments Are Requested By March 11, 2019; Exposure Draft (American Institute Of Certified Public Accountants),, 2019, January 11, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Interpretation: State And Local Government Client Affiliates (Formerly Entities Included In State And Local Government Financial Statements), January 11, 2019, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed Interpretation: State And Local Government Client Affiliates (Formerly Entities Included In State And Local Government Financial Statements), January 11, 2019, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Aicpa Code Of Professional Conduct, Effective December 15, 2014. Updated For All Official Releases Through September 1, 2018, American Institute Of Certified Public Accountants (Aicpa)
Aicpa Code Of Professional Conduct, Effective December 15, 2014. Updated For All Official Releases Through September 1, 2018, American Institute Of Certified Public Accountants (Aicpa)
AICPA Professional Standards
No abstract provided.
Proposed Interpretation Of The Aicpa Code Of Professional Conduct Staff Augmentation Arrangements Interpretation (Et Sec. 1.295.157), December 7, 2018, Comments Are Requested By March 7, 2019; Exposure Draft (American Institute Of Certified Public Accountants), 2018, December 7, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Interpretation Of The Aicpa Code Of Professional Conduct Staff Augmentation Arrangements Interpretation (Et Sec. 1.295.157), December 7, 2018, Comments Are Requested By March 7, 2019; Exposure Draft (American Institute Of Certified Public Accountants), 2018, December 7, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Interpretation Of The Aicpa Code Of Professional Conduct Staff Augmentation Arrangements Interpretation (Et Sec. 1.295.157), December 7, 2018, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed Interpretation Of The Aicpa Code Of Professional Conduct Staff Augmentation Arrangements Interpretation (Et Sec. 1.295.157), December 7, 2018, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Technical Correction Contained In This Document Are Effective Immediately, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Technical Correction Contained In This Document Are Effective Immediately, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Interpretation Of The Aicpa Code Of Professional Conduct Disclosing Client Information In Connection With A Quality Review (Et Sec. 1.700.110), June 20, 2018, Comments Are Requested By August 20, 2018; Exposure Draft (American Institute Of Certified Public Accountants), 2018, June 20, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Interpretation Of The Aicpa Code Of Professional Conduct Disclosing Client Information In Connection With A Quality Review (Et Sec. 1.700.110), June 20, 2018, Comments Are Requested By August 20, 2018; Exposure Draft (American Institute Of Certified Public Accountants), 2018, June 20, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Interpretation Of The Aicpa Code Of Professional Conduct Disclosing Client Information In Connection With A Quality Review (Et Sec. 1.700.110), June 20, 2018, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed Interpretation Of The Aicpa Code Of Professional Conduct Disclosing Client Information In Connection With A Quality Review (Et Sec. 1.700.110), June 20, 2018, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.