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Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2006, American Institute Of Certified Public Accountants. Tax Executive Committee
Aicpa Professional Standards: Statements On Standards For Tax Services As Of June 1, 2006, American Institute Of Certified Public Accountants. Tax Executive Committee
AICPA Professional Standards
No abstract provided.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Sept. 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Sept. 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Consistent with the original proposal issued in September 2005, the proposed interpretation states that independence would not be impaired if a member and the client agree that the unsuccessful party in a lawsuit or alternative dispute resolution (ADR) proceeding between them will pay the legal fees and expenses of the successful party. The proposed interpretation retains the conclusion that an indemnification or limitation of liability provision related to nonattest services performed for an attest client (that is, where the provision relates only to the nonattest services engagement and not the attest engagement) would not impair a member’s independence with respect …