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Definition Of The Term Substantially The Same For Holders Of Debt Instruments, As Used In Certain Audit Guides And A Statement Of Position : February 13, 1990 Amendment To Aicpa Industry Audit Guide, Audits Of Banks And Aicpa Audit And Accounting Guides Audits Of Brokers And Dealers In Securities And Savings And Loan Associations; Statement Of Position 90-03;, American Institute Of Certified Public Accountants. Accounting Standards Division
Definition Of The Term Substantially The Same For Holders Of Debt Instruments, As Used In Certain Audit Guides And A Statement Of Position : February 13, 1990 Amendment To Aicpa Industry Audit Guide, Audits Of Banks And Aicpa Audit And Accounting Guides Audits Of Brokers And Dealers In Securities And Savings And Loan Associations; Statement Of Position 90-03;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
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Proposed Interpretations Of Rule 503, Commissions Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503 And ; Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503 ;Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503;Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503;Definition Of The Word "Client" As Used In Rule 503;Definition Of "Products Or Services Of Others" As Used In Rule 503; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 6, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Interpretations Of Rule 503, Commissions Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503 And ; Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503 ;Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503;Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503;Definition Of The Word "Client" As Used In Rule 503;Definition Of "Products Or Services Of Others" As Used In Rule 503; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 6, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Proposed Interpretation 503-2, "Definition of the Word 'Client' as Used in Rule 503," narrows the term "client" to a person or entity that has retained a member or his firm engaged in the practice of public accounting to perform audit, accounting, review, compilation, tax, or management advisory services. Proposed Interpretation 503-3, "Definition of 'Products or Services of Others' as Used in Rule 503," limits the application of rule 503 to the referral of those products or services with respect to which CPAs can reasonably be expected by clients to have professional skill or knowledge as a result of education or …