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Auditors -- Professional ethics -- Standards -- United States; Accountants -- Professional ethics -- Standards -- United States
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Proposal Of Professional Ethics Division: Proposed Revision To "Other Considerations" In Interpretation 101-1, Interpretation Of Rule 101, Under Rule 101 And Proposed Conceptual Framework For Aicpa Independence Standards, September 15, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Sept. 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposal Of Professional Ethics Division: Proposed Revision To "Other Considerations" In Interpretation 101-1, Interpretation Of Rule 101, Under Rule 101 And Proposed Conceptual Framework For Aicpa Independence Standards, September 15, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Sept. 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The AICPA Professional Ethics Executive Committee (the PEEC, or committee) is exposing for comment a proposed revision to interpretation 101-1, Interpretation of Rule 101, under Rule 101, Independence [ET sec. 101.02], of the AICPA’s Code of Professional Conduct (the Code), and is also exposing for comment the Conceptual Framework for AICPA Independence Standards (Conceptual Framework), which is related to that revision.