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Accountants -- Professional ethics -- Standards -- United States

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Proposal Of Professional Ethics Division: Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles;Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles; Exposure Draft (American Institute Of Certified Public Accountants), 2007, May 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2007

Proposal Of Professional Ethics Division: Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles;Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles; Exposure Draft (American Institute Of Certified Public Accountants), 2007, May 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Statements of Position

The Committee recognizes that specific threats to meeting the objectives of the fundamental principles may arise when providing professional services to clients and employers. Because it is impossible to address in the Code every situation that creates such threats and specify the appropriate safeguards to mitigate or eliminate those threats, the proposed Framework provides guidance to members when faced with making decisions on ethical matters that are not explicitly addressed by the Code. Under no circumstances, however, may the proposed Framework be used to justify noncompliance with the prohibitions or requirements contained in the rules, interpretations, and rulings in the ...


Proposal Of Professional Ethics Division; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Aug. 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2007

Proposal Of Professional Ethics Division; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Aug. 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Statements of Position

Proposed revision of ET section 92: Definintion of Firm; Proposed addition to ET section 92: Definition of network; Proposed interpretation of 101-17, , Networks and Network Firms


Proposal Of Professional Ethics Division: Proposed Interpretation 501-8 Under Rule 501: "Failure To Follow Requirements Of Governmental Bodies, Commissions, Or Other Regulatory Agencies On Indemnication And Limitation Of Liability Agreements With A Client"; Exposure Draft (American Institute Of Certified Public Accountants), 2007, December 3, American Institute Of Certified Public Accountants. Professional Edthics Executive Committee Jan 2007

Proposal Of Professional Ethics Division: Proposed Interpretation 501-8 Under Rule 501: "Failure To Follow Requirements Of Governmental Bodies, Commissions, Or Other Regulatory Agencies On Indemnication And Limitation Of Liability Agreements With A Client"; Exposure Draft (American Institute Of Certified Public Accountants), 2007, December 3, American Institute Of Certified Public Accountants. Professional Edthics Executive Committee

Statements of Position

No abstract provided.


Proposed Ruling No. 66 Under Et Section 191 : Use Of Cpa Designation By Member Not In Public Practice ;Use Of Cpa Designation By Member Not In Public Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1986, June 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1986

Proposed Ruling No. 66 Under Et Section 191 : Use Of Cpa Designation By Member Not In Public Practice ;Use Of Cpa Designation By Member Not In Public Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1986, June 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Statements of Position

To provide guidance to members not in public practice on the use of the CPA designation, the Professional Ethics Executive Committee proposes, subject to member comment, to issue Ruling 66 under ET section 191 of the AICPA Code of Professional Ethics. Ruling 66 provides that the use of the CPA designation by a member who is not in public practice in a manner to imply that the member is independent of the employer will be considered a knowing misrepresentation of fact.