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Statements of Position

1998

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Audits Of States, Local Governments, And Not-For-Profit Organizations Receiving Federal Awards; Statement Of Position 98-3;, American Institute Of Certified Public Accountants. Single Audit Working Group Jan 1998

Audits Of States, Local Governments, And Not-For-Profit Organizations Receiving Federal Awards; Statement Of Position 98-3;, American Institute Of Certified Public Accountants. Single Audit Working Group

Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards : Restricting The Use Of An Auditor's Report : And Amendments Of Sas No. 60, Communication Of Internal Control Related Matters Noted In An Audit, And Sas No. 75, Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement ;Restricting The Use Of An Auditor's Report : And Amendments Of Sas No. 60, Communication Of Internal Control Related Matters Noted In An Audit, And Sas No. 75, Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Jan. 26, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1998

Proposed Statement On Auditing Standards : Restricting The Use Of An Auditor's Report : And Amendments Of Sas No. 60, Communication Of Internal Control Related Matters Noted In An Audit, And Sas No. 75, Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement ;Restricting The Use Of An Auditor's Report : And Amendments Of Sas No. 60, Communication Of Internal Control Related Matters Noted In An Audit, And Sas No. 75, Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Jan. 26, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

This proposed Statement provides guidance to auditors to enable them to determine whether an engagement requires a restricted-use report and, if so, what elements to include in that report. Existing auditing standards for engagements requiring restricted-use reports each contain guidance related to the applicable report. This Statement unifies that guidance. This proposed Statement: 1. Describes the circumstances in which the use of an auditor's report should be restricted. 2. Specifies the language to be used in a restricted-use report. 3. Presents the rationale for restricting the use of an auditor's report in each of the circumstances described. 4 ...


Proposed Statement Of Position : Deferral Of The Effective Date Of Certain Provisions Of Sop 97-2, Software Revenue Recognition, For Certain Transactions ;Deferral Of The Effective Date Of Certain Provisions Of Sop 97-2, Software Revenue Recognition, For Certain Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Feb. 11, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group Jan 1998

Proposed Statement Of Position : Deferral Of The Effective Date Of Certain Provisions Of Sop 97-2, Software Revenue Recognition, For Certain Transactions ;Deferral Of The Effective Date Of Certain Provisions Of Sop 97-2, Software Revenue Recognition, For Certain Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Feb. 11, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group

Statements of Position

This proposed Statement of Position (SOP) defers for one year the application of paragraph 10 of SOP 97-2, Software Revenue Recognition, with respect to what constitutes vendor-specific objective evidence of the fair value of the delivered software element in certain multiple-element arrangements that include service elements and that are entered into by entities that never sell the software element separately. All other provisions of SOP 97-2 remain in effect even for the kinds of transactions described in this SOP.


Engagements To Perform Year 2000 Agreed-Upon Procedures Attestation Engagements Pursuant To Rule 17a-5 Of The Securities Exchange Act Of 1934, Rule 17ad-18 Of The Securities Exchange Act Of 1934, And Advisories No. 17-98 And No. 40-98 Of The Commodity Futures Trading Commission; Statement Of Position 98-8;, American Institute Of Certified Public Accountants. Securities Industry Year 2000 Agreed-Upon Procedures Task Force Jan 1998

Engagements To Perform Year 2000 Agreed-Upon Procedures Attestation Engagements Pursuant To Rule 17a-5 Of The Securities Exchange Act Of 1934, Rule 17ad-18 Of The Securities Exchange Act Of 1934, And Advisories No. 17-98 And No. 40-98 Of The Commodity Futures Trading Commission; Statement Of Position 98-8;, American Institute Of Certified Public Accountants. Securities Industry Year 2000 Agreed-Upon Procedures Task Force

Statements of Position

No abstract provided.


Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews;Aicpa Standards For Performing And Reporting On Peer Reviews;Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1998, April 20, American Institute Of Certified Public Accountants. Peer Review Board Jan 1998

Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews;Aicpa Standards For Performing And Reporting On Peer Reviews;Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 1998, April 20, American Institute Of Certified Public Accountants. Peer Review Board

Statements of Position

The AICPA Peer Review Board is issuing this exposure draft to update the Standards for Performing and Reporting on Peer Reviews (AICPA, Professional Standards, vol. 2, PR sec. 100). This proposal: 1. Expands the definition of an accounting and auditing practice for the purposes of performing and reporting on a peer review to conform with Statement on Quality Control Standards (SQCS) No. 2, System of Quality Control for a CPA Firm's Accounting and Auditing Practice (AICPA Professional Standards, vol. 1, QC sec. 20), thereby including all engagements performed under the Statements on Standards for Attestation Engagements. 2. States that ...


Proposed Statement On Standards For Attestation Engagements : Amendments To Statement On Standards For Attestation Engagements No. 1, Attestation Standards, Statement On Standards For Attestation Engagements No. 2, Reporting On An Entity's Internal Control Over Financial Reporting, Statement On Standards For Attestation Engagements No. 3, Compliance Attestation;Amendments To Statement On Standards For Attestation Engagements No. 1, Attestation Standards, Statement On Standards For Attestation Engagements No. 2, Reporting On An Entity's Internal Control Over Financial Reporting, Statement On Standards For Attestation Engagements No. 3, Compliance Attestation; Exposure Draft (American Institute Of Certified Public Accountants), 1998, June 1, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1998

Proposed Statement On Standards For Attestation Engagements : Amendments To Statement On Standards For Attestation Engagements No. 1, Attestation Standards, Statement On Standards For Attestation Engagements No. 2, Reporting On An Entity's Internal Control Over Financial Reporting, Statement On Standards For Attestation Engagements No. 3, Compliance Attestation;Amendments To Statement On Standards For Attestation Engagements No. 1, Attestation Standards, Statement On Standards For Attestation Engagements No. 2, Reporting On An Entity's Internal Control Over Financial Reporting, Statement On Standards For Attestation Engagements No. 3, Compliance Attestation; Exposure Draft (American Institute Of Certified Public Accountants), 1998, June 1, American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

An attestation engagement is one in which a practitioner expresses a conclusion about the reliability of a written assertion or statement that is the responsibility of another party. For example, management may state that the entity's internal control over financial reporting is effective as of a certain date or for a specified period of time. Such engagements are performed pursuant to the Statements on Standards for Attestation Engagements (SSAEs) which are promulgated by the Auditing Standards Board (ASB). The type of subject matter that could be addressed by such assertions is broad and includes internal control, compliance with laws ...


Proposed Statement Of Position : Accounting For And Reporting Of 401(H) Features Of Defined Benefit Pension Plans : (Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans);Accounting For And Reporting Of 401(H) Features Of Defined Benefit Pension Plans : (Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans); Exposure Draft (American Institute Of Certified Public Accountants), 1998, Sept. 9, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee Jan 1998

Proposed Statement Of Position : Accounting For And Reporting Of 401(H) Features Of Defined Benefit Pension Plans : (Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans);Accounting For And Reporting Of 401(H) Features Of Defined Benefit Pension Plans : (Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of Employee Benefit Plans); Exposure Draft (American Institute Of Certified Public Accountants), 1998, Sept. 9, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Statements of Position

This proposed Statement of Position (SOP) would amend chapters 2, 3, and 4 of the AICPA Audit and Accounting Guide Audits of Employee Benefit Plans (the Guide) with conforming changes as of May 1, 1998. This proposed SOP specifies the accounting for and disclosure of 401(h) features of defined benefit pension plans, by both defined benefit pension plans and health and welfare benefit plans. The proposed SOP requires: a. Defined benefit pension plans to record assets held in a 401(h) account related to health and welfare plan obligations for retirees as both assets and liabilities on the face ...


Proposed Statement Of Position : Accounting By Producers And Distributors Of Films;Accounting By Producers And Distributors Of Films; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Oct. 16, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1998

Proposed Statement Of Position : Accounting By Producers And Distributors Of Films;Accounting By Producers And Distributors Of Films; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Oct. 16, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Statements of Position

This proposed Statement of Position (SOP) provides guidance on accounting by producers and distributors of motion picture films. This proposed SOP requires the following: 1. Revenue should be recognized when all of the following conditions are met: a. Persuasive evidence of a sale or licensing arrangement with a customer exists. b. The film is complete and, in accordance with the terms of the arrangement, either has been delivered or is available to be delivered. c. The license period of the arrangement has begun and the customer can begin its exploitation or exhibition. d. The gross revenue is fixed or determinable ...


Proposed Audit And Accounting Guide : Life And Health Insurance Entities;Life And Health Insurance Entities; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Sept. 4, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force Jan 1998

Proposed Audit And Accounting Guide : Life And Health Insurance Entities;Life And Health Insurance Entities; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Sept. 4, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force

Statements of Position

The proposed Guide discusses those aspects of accounting and auditing unique to life and health insurance entities and was developed to assist life and health insurance entities in preparing financial statements in conformity with generally accepted accounting principles (GAAP) and to assist independent auditors in auditing and reporting on those financial statements. In addition, the proposed Guide contains significant discussions of statutory accounting practices (SAP) that includes laws, regulations, and administrative rulings adopted by the various states that govern the operations and reporting requirements of life insurance entities. Because this is a category B GAAP document as defined by SAS ...


Comment Letters, Deferral Of The Effective Date Of Certain Provisions Of Sop 97-2, Software Revenue Recognition, For Certain Transactions;, People Soft Bankers Systems Jan 1998

Comment Letters, Deferral Of The Effective Date Of Certain Provisions Of Sop 97-2, Software Revenue Recognition, For Certain Transactions;, People Soft Bankers Systems

Statements of Position

No abstract provided.


Proposed Audit And Accounting Guide : Audits Of Investment Companies;Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Sept. 22, American Institute Of Certified Public Accountants. Investment Companies Committee Jan 1998

Proposed Audit And Accounting Guide : Audits Of Investment Companies;Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Sept. 22, American Institute Of Certified Public Accountants. Investment Companies Committee

Statements of Position

This Guide has been written with the assumption that readers are proficient in accounting and auditing in general but not necessarily familiar with the investment company industry. Accordingly, the Guide includes extensive investment company industry background and explanatory material. Chapter 1 provides background information and terminology that is intended to help the reader better understand the industry. Chapters 2 through 4 and chapter 8 focus on the major financial statement components that have unique accounting and auditing requirements for investment companies. Chapter 5 focuses on unique accounting, operational, and auditing aspects of complex capital structures of investment companies, including multiple-class ...


Deferral Of The Effective Date Of A Provision Of Sop 97-2, Software Revenue Recognition; Statement Of Position 98-4;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1998

Deferral Of The Effective Date Of A Provision Of Sop 97-2, Software Revenue Recognition; Statement Of Position 98-4;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Statements of Position

No abstract provided.


Reporting On The Costs Of Start-Up Activities; Statement Of Position 98-5;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1998

Reporting On The Costs Of Start-Up Activities; Statement Of Position 98-5;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Statements of Position

No abstract provided.


Reporting On Management's Assessment Pursuant To The Life Insurance Ethical Market Conduct Program Of The Insurance Marketplace Standards Association; Statement Of Position 98-6;, American Institute Of Certified Public Accountants. Insurance Companies Committee Jan 1998

Reporting On Management's Assessment Pursuant To The Life Insurance Ethical Market Conduct Program Of The Insurance Marketplace Standards Association; Statement Of Position 98-6;, American Institute Of Certified Public Accountants. Insurance Companies Committee

Statements of Position

No abstract provided.


Deposit Accounting : Accounting For Insurance And Reinsurance Contracts That Do Not Transfer Insurance Risk; Statement Of Position 98-7;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1998

Deposit Accounting : Accounting For Insurance And Reinsurance Contracts That Do Not Transfer Insurance Risk; Statement Of Position 98-7;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Statements of Position

No abstract provided.


Modification Of Sop 97-2, Software Revenue Recognition, With Respect To Certain Transactions; Statement Of Position 98-9;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1998

Modification Of Sop 97-2, Software Revenue Recognition, With Respect To Certain Transactions; Statement Of Position 98-9;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Statements of Position

No abstract provided.


Accounting For Costs Of Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include Fund Raising : Amendment To Aicpa Audit And Accounting Guides Health Care Organizations, Not-For-Profit Organizations, And Audits Of State And Local Governmental Units;Amendment To Aicpa Audit And Accounting Guides Health Care Organizations, Not-For-Profit Organizations, And Audits Of State And Local Governmental Units;Costs Of Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include Fund Raising : Amendment To Aicpa Audit And Accounting Guides Health Care Organization, Not-For-Profit Organizations, And Audits Of State And Local Governmental Units; Statement Of Position 98-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1998

Accounting For Costs Of Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include Fund Raising : Amendment To Aicpa Audit And Accounting Guides Health Care Organizations, Not-For-Profit Organizations, And Audits Of State And Local Governmental Units;Amendment To Aicpa Audit And Accounting Guides Health Care Organizations, Not-For-Profit Organizations, And Audits Of State And Local Governmental Units;Costs Of Activities Of Not-For-Profit Organizations And State And Local Governmental Entities That Include Fund Raising : Amendment To Aicpa Audit And Accounting Guides Health Care Organization, Not-For-Profit Organizations, And Audits Of State And Local Governmental Units; Statement Of Position 98-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Statements of Position

No abstract provided.


Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use; Statement Of Position 98-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1998

Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use; Statement Of Position 98-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Statements of Position

No abstract provided.


Proposed Statement Of Position : Modification Of The Limitations On Evidence Of Fair Value In Software Arrangements : (A Proposed Amendment To Sop 97-2, Software Revenue Recognition) ;Modification Of The Limitations On Evidence Of Fair Value In Software Arrangements : (A Proposed Amendment To Sop 97-2, Software Revenue Recognition); Exposure Draft (American Institute Of Certified Public Accountants), 1998, July 31, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group Jan 1998

Proposed Statement Of Position : Modification Of The Limitations On Evidence Of Fair Value In Software Arrangements : (A Proposed Amendment To Sop 97-2, Software Revenue Recognition) ;Modification Of The Limitations On Evidence Of Fair Value In Software Arrangements : (A Proposed Amendment To Sop 97-2, Software Revenue Recognition); Exposure Draft (American Institute Of Certified Public Accountants), 1998, July 31, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group

Statements of Position

This Statement of Position (SOP) rescinds the second sentences of paragraphs 10, 37, 41, and 57 of SOP 97-2, Software Revenue Recognition, which limited what is considered vendor-specific objective evidence of the fair value of the various elements in a multiple-element arrangement. This SOP also amends certain examples in SOP 97-2 for the rescission of these sentences, and it adds one example. All other provisions of SOP 97-2 remain in effect. This SOP is effective for transactions entered into in fiscal years beginning after December 1 5, 1998.


Comment Letters On Proposed Audit And Accounting Guide “Audits Of Investment Companies", American Institute Of Certified Public Accountants (Aicpa) Jan 1998

Comment Letters On Proposed Audit And Accounting Guide “Audits Of Investment Companies", American Institute Of Certified Public Accountants (Aicpa)

Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Standards For Attestation Engagements (Ssae), Amendments To Ssae Nos. 1, 2 And 3., American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1998

Comment Letters On Proposed Statement On Standards For Attestation Engagements (Ssae), Amendments To Ssae Nos. 1, 2 And 3., American Institute Of Certified Public Accountants. Auditing Standards Board

Statements of Position

No abstract provided.


Comment Letters On Modification Of The Limitations On Evidence Of Fair Value In Software Arrangements, American Institute Of Certified Public Accountants (Aicpa) Jan 1998

Comment Letters On Modification Of The Limitations On Evidence Of Fair Value In Software Arrangements, American Institute Of Certified Public Accountants (Aicpa)

Statements of Position

No abstract provided.


Comment Letters Received As Of July 21,1998 On Exposure Draft Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Review, American Institute Of Certified Public Accountants. Peer Review Board Jan 1998

Comment Letters Received As Of July 21,1998 On Exposure Draft Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Review, American Institute Of Certified Public Accountants. Peer Review Board

Statements of Position

No abstract provided.


Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Nov. 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1998

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Nov. 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Statements of Position

1. PROPOSED REVISION OF INTERPRETATION 101-3 UNDER RULE 101: Provision of Other Accounting Services to Clients; 2. PROPOSED RULING UNDER RULE 101 AND RULE 102: Member Is Connected With an Entity That Has a Loan to a Client; 3. PROPOSED REVISION OF INTERPRETATION 102-1 UNDER RULE 102: Knowing Misrepresentations in the Preparation of Financial Statements or Records; 4. PROPOSED RULING UNDER RULE 302: Investment Advisory Services; 5. PROPOSED RULING UNDER RULE 302 AND RULE 503: Commission and Contingent Fee Arrangements With Nonattest Client; 6. PROPOSED REVISION OF INTERPRETATION 501-4 UNDER RULE 501: Negligence in the Preparation of Financial Statements or ...


Proposed Statement Of Position : Accounting For Discounts Related To Credit Quality;Accounting For Discounts Related To Credit Quality; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Dec. 30, American Institute Of Certified Public Accountants. Discount Accretion Task Force, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1998

Proposed Statement Of Position : Accounting For Discounts Related To Credit Quality;Accounting For Discounts Related To Credit Quality; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Dec. 30, American Institute Of Certified Public Accountants. Discount Accretion Task Force, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Statements of Position

This proposed Statement of Position (SOP) addresses accounting for differences between contractual and expected future cash flows from an investor's initial investment in certain loans and debt securities (loans) acquired in a transfer when such differences are attributable, at least in part, to credit quality. It includes such loans acquired in purchase business combinations and would apply to all enterprises. The proposed SOP would limit the yield that may be accreted (accretable yield) to the excess of the investor's estimate of undiscounted expected future principal and interest cash flows (expected future cash flows) over the investor's initial ...


Comment Letters - Proposed Sop, Accounting For Discounts Related To Credit Quality, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1998

Comment Letters - Proposed Sop, Accounting For Discounts Related To Credit Quality, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Statements of Position

No abstract provided.


Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1998, April 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1998

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1998, April 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Statements of Position

1. PROPOSED REVISION OF THE DEFINITION OF CLIENT UNDER ET SECTION 92; 2. PROPOSED REVISION OF INTERPRETATION 101-2 UNDER RULE 101: Former Practitioners and Firm Independence; 3. PROPOSED REVISION OF RULING NO. 191 UNDER RULE 501 AND RULING NO. 22 UNDER RULE 301: Member Removing Client Files From an Accounting Firm; 4. PROPOSED INTERPRETATION UNDER RULE 101: The Effect of Alternative Practice Structures on the Applicability of Independence Rules; 5. PROPOSED REVISION OF ET SECTION 91.02, Applicability; 6. PROPOSED REVISION OF INTERPRETATION 505-2 UNDER RULE 505: Application of Rules of Conduct to Members Who Operate Own a Separate Business ...


Comment Letters On Restricting The Use Of An Auditor's Report, American Institute Of Certified Public Accountants (Aicpa) Jan 1998

Comment Letters On Restricting The Use Of An Auditor's Report, American Institute Of Certified Public Accountants (Aicpa)

Statements of Position

No abstract provided.