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Exposure Drafts, Comment Letters, and Statements of Position
Business consultants -- Standards; Management -- Standards; Accounting -- Terminology
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Proposed Statement On Standards For Consulting Services : Definitions And Standards;Definitions And Standards; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Apr. 1, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
Proposed Statement On Standards For Consulting Services : Definitions And Standards;Definitions And Standards; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Apr. 1, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Consulting Services provided by CPAs in public practice have not been clearly defined in the existing Statements on Standards for Management Advisory Services. This proposed Statement on Standards for Consulting Services describes six categories of CPA consulting services, distinguishes them from attest services, reaffirms the basic standards in rule 201 of the AICPA Code of Conduct as applying to such services, and establishes three general consulting services standards that are client-oriented. The proposed Statement on Standards for Consulting Services in this exposure draft is intended to supersede the three current Statements on Standards for Management Advisory Services. The proposed Statement …