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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
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
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
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, May 15, 2007; Exposure Draft (American Institute Of Certified Public Accountants), 2007, May 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
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, May 15, 2007; Exposure Draft (American Institute Of Certified Public Accountants), 2007, May 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and 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
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
Exposure Drafts, Comment Letters, and 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
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
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
Exposure Drafts, Comment Letters, and 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.
Code Of Professional Ethics, May 1, 1977 Edition;Concepts Of Professional Ethics [1977];Rules Of Conduct, Effective March 1, 1973 [1977];Interpretations Of Rules Of Conduct [1977];Ethics Rulings [1977], American Institute Of Certified Public Accountants
Code Of Professional Ethics, May 1, 1977 Edition;Concepts Of Professional Ethics [1977];Rules Of Conduct, Effective March 1, 1973 [1977];Interpretations Of Rules Of Conduct [1977];Ethics Rulings [1977], American Institute Of Certified Public Accountants
AICPA Professional Standards
There are four categories of ethical standards. They are described in the following paragraphs. The first, Concepts of Professional Ethics, is a philosophical essay approved by the professional ethics division. The essay suggests behavior which CPAs should strive for beyond the minimum level of acceptable conduct set forth in the Rules of Conduct and is not intended to establish enforceable standards. The second category, Rules of Conduct, consists* of enforceable ethical standards and required the approval of the membership before the Rules became effective. The same is true of the Bylaws of the Institute. The third category, Interpretations of Rules …
Code Of Professional Ethics; March 1, 1976 Edition;Concepts Of Professional Ethics [1976];Rules Of Conduct, Effective March 1, 1973 [1976];Interpretations Of Rules Of Conduct [1976];Ethics Rulings [1976], American Institute Of Certified Public Accountants
Code Of Professional Ethics; March 1, 1976 Edition;Concepts Of Professional Ethics [1976];Rules Of Conduct, Effective March 1, 1973 [1976];Interpretations Of Rules Of Conduct [1976];Ethics Rulings [1976], American Institute Of Certified Public Accountants
AICPA Professional Standards
The contents of this volume are arranged as follows: Code of Professional Ethics, Concepts of Professional Ethics, Rules of Conduct: Definitions and Applicability, Independence, Integrity and Objectivity, Competence and Technical Standards, Responsibilities to Clients, Responsibilities to Colleagues, Other Responsibilities and Practices, Appendixes, and Topical Index.
Code Of Professional Ethics, Effective March 1, 1973; March 1975 Edition;Concepts Of Professional Ethics [1975];Rules Of Conduct [1975];Interpretations Of Rules Of Conduct [1975], American Institute Of Certified Public Accountants
Code Of Professional Ethics, Effective March 1, 1973; March 1975 Edition;Concepts Of Professional Ethics [1975];Rules Of Conduct [1975];Interpretations Of Rules Of Conduct [1975], American Institute Of Certified Public Accountants
AICPA Professional Standards
This document consists of three parts. The first part, Concepts of Professional Ethics, is a philosophical essay approved by the professional ethics division. It is not intended to establish enforceable standards since it suggests behavior beyond what is called for in the Rules of Conduct. The second part, the Rules of Conduct, consists of enforceable ethical standards and required the approval of the membership before the Rules became effective. It is printed on colored pages to facilitate identification. The third part, Interpretations of Rules of Conduct, consists of interpretations which have been adopted, after exposure to state societies and state …
Code Of Professional Ethics, Effective March 1, 1973; March 1974 Edition;Concepts Of Professional Ethics [1974];Rules Of Professional Ethics [1974];Interpretations Of Rules Of Conduct [1974], American Institute Of Certified Public Accountants
Code Of Professional Ethics, Effective March 1, 1973; March 1974 Edition;Concepts Of Professional Ethics [1974];Rules Of Professional Ethics [1974];Interpretations Of Rules Of Conduct [1974], American Institute Of Certified Public Accountants
AICPA Professional Standards
This document consists of three parts. The first part, the Concepts of Professional Ethics, is a philosophical essay approved by the division of professional ethics. It is not intended to establish enforceable standards since it suggests behavior beyond what is called for in the Rules of Conduct. The second part, the Rules of Conduct, consists of enforceable ethical standards and required the approval of the membership before the Rules became effective. It is printed on colored pages to facilitate identification. The third part, Interpretations of Rules of Conduct, consists of interpretations which have been adopted by the division of professional …
Code Of Professional Ethics, Effective March 1, 1973 [1972];Concepts Of Professional Ethics [1972];Rules Of Conduct [1972];Interpretations Of Rules Of Conduct [1972], American Institute Of Certified Public Accountants
Code Of Professional Ethics, Effective March 1, 1973 [1972];Concepts Of Professional Ethics [1972];Rules Of Conduct [1972];Interpretations Of Rules Of Conduct [1972], American Institute Of Certified Public Accountants
AICPA Professional Standards
This document consists of three parts. The first part, the Concepts of Professional Ethics, is a philosophical essay approved by the Division of Professional Ethics. It is not intended to establish enforceable standards since it suggests behavior beyond what is called for in the Rules of Conduct. The second part, the Rules of Conduct, consists of enforceable ethical standards and required the approval of the membership before the Rules became effective. It is printed on colored pages to facilitate identification. The third part, Interpretations of Rules of Conduct, consists of interpretations which have been adopted by the Division of Professional …
Restatement Of The Code Of Professional Conduct;Concepts Of Professional Ethics [1972];Rules Of Conduct [1972];Interpretations Of Rules Of Conduct [1972], American Institute Of Certified Public Accountants
Restatement Of The Code Of Professional Conduct;Concepts Of Professional Ethics [1972];Rules Of Conduct [1972];Interpretations Of Rules Of Conduct [1972], American Institute Of Certified Public Accountants
AICPA Professional Standards
The Rules of Conduct contained in this booklet will, upon adoption, becomes effectdive on March 1, 1973. "Statement on Competitive Bidding" is taped to the inside cover. This document consists of three parts. The first part, the Concepts of Professional Ethics, is a philosophical essay approved by the Division of Professional Ethics. It is not intended to establish enforceable standards since it suggests behavior beyond what is called for in the Rules of Conduct. The second part, the Rules of Conduct, consists of enforceable ethical standards and requires the approval of the membership before the Rules would become effective. It …
Independence Of Accountants: Guidelines And Examples Of Situations Involving The Independence Of Accountants, United States. Securities And Exchange Commission
Independence Of Accountants: Guidelines And Examples Of Situations Involving The Independence Of Accountants, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today announced the publication of an additional release in its Accounting Series on the subject of the independence of the certifying accountant. The primary purpose of this release is to set forth presently existing guidelines employed by the Commission in resolving the various independence questions that come before it. This release, therefore, is not intended to supersede Accounting Series Release No. 47 issued on January 25, 1944, or No. 81 issued on December 11, 1958, but should be read as complementing and implementing further the policy developed in those prior releases. However, to the extent …
Code Of Professional Ethics As Amended December 30, 1969, And Interpretative Opinions [1970], American Institute Of Certified Public Accountants
Code Of Professional Ethics As Amended December 30, 1969, And Interpretative Opinions [1970], American Institute Of Certified Public Accountants
AICPA Professional Standards
Ethics Opinion No. 20 is an insert. The reliance of the public and the business community on sound financial reporting and advice on business affairs imposes on the accounting profession an obligation to maintain high standards of technical competence, morality and integrity. To this end, a member or associate of the American Institute of Certified Public Accountants shall at all times maintain independence of thought and action, hold the affairs of his clients in strict confidence, strive continuously to improve his professional skills, observe generally accepted auditing standards, promote sound and informative financial reporting, uphold the dignity and honor of …
Summaries Of Ethics Rulings, American Institute Of Certified Public Accountants
Summaries Of Ethics Rulings, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
The Q&A's which follow were prepared by the staff as an aid to practitioners in resolving ethical problems. While every effort has been made to reflect accurately the files from which the Q&A's were prepared, and to avoid duplication, we recognize that we may not have been successful in every case. Therefore, it cannot be emphasized too strongly that in the summarization process an element of distortion may have been introduced in either the statement of the question or in the committee's reply. It must also be kept in mind that the ethics of the profession change to meet changing …
Code Of Professional Ethics As Amended March 4, 1965 [1967];By-Laws As Amended March 20, 1967 [1967];Numbered Opinions Of The Committee On Professional Ethics [1967];Objectives Of The Institute Adopted By Council [1967];Description Of The Professional Practice Of Certified Public Accountants [1967], American Institute Of Certified Public Accountants
Code Of Professional Ethics As Amended March 4, 1965 [1967];By-Laws As Amended March 20, 1967 [1967];Numbered Opinions Of The Committee On Professional Ethics [1967];Objectives Of The Institute Adopted By Council [1967];Description Of The Professional Practice Of Certified Public Accountants [1967], American Institute Of Certified Public Accountants
AICPA Professional Standards
Table of contents are: Code of Professional Ethics Numbered Opinions of the Committee on Professional Ethics Objectives of the Institute A Description of hte Professional Practice of Certified Public Accountants By-laws Dues Schedule.
Ethical Standards Of The Accounting Profession, John L. Carey, William O. Doherty
Ethical Standards Of The Accounting Profession, John L. Carey, William O. Doherty
AICPA Professional Standards
To call this book a revision of John L. Carey's Professional Ethics of Certified Public Accountants, published in 1956, is an understatement requiring some explanation. It is true that the current version, like its predecessor, has three main parts and eleven chapters. A glance at the table of contents will reveal that many of the same subjects are again being dealt with, and in substantially the same order. In short, the plan of the older book has been retaineda plan which emphasizes general ethical principles as guides to practitioners in determining the proper course to follow in specific circumstances. But …
Code Of Professional Ethics & Numbered Opinions [1965], American Institute Of Certified Public Accountants
Code Of Professional Ethics & Numbered Opinions [1965], American Institute Of Certified Public Accountants
AICPA Professional Standards
The reliance of the public and the business community on sound financial reporting and advice on business affairs imposes on the accounting profession an obligation to maintain high standards of technical competence, morality and integrity. To this end, a member or associate of the American Institute of Certified Public Accountants shall at all times maintain independence of thought and action, hold the affairs of his clients in strict confidence, strive continuously to improve his professional skills, observe generally accepted auditing standards, promote sound and informative financial reporting, uphold the dignity and honor of the accounting profession, and maintain high standards …
Professional Ethics Of Certified Public Accountants, John L. Carey
Professional Ethics Of Certified Public Accountants, John L. Carey
AICPA Professional Standards
This book was begun merely to bring up to date Professional Ethics of Public Accounting, published in 1946, but it has become a much more ambitious project, despite the fact that much of the earlier material is included here. A lot has happened to the accounting profession in ten years. The number of certified public accountants has increased from 28,000 to 54,000 and the membership of the American Institute of Accountants from 10,000 to 28,000. The stature of the profession has increased more than its size, and the scope of its services has broadened. It is attracting more public noticeand …
Professional Ethics Of Public Accounting, John L. Carey
Professional Ethics Of Public Accounting, John L. Carey
AICPA Professional Standards
The main purpose of this book is to help young accountants and students to understand the existing rules of professional conduct applicable to the accounting professionwhy each rule seemed desirable, how it is being interpreted in particular situations, how it fits in a logical pattern of sensible conduct for certified public accountants, not only in the interest of society as a whole, but in their own self-interest. By rearranging the subject matter of the rules according to general classes of objectives, an effort has been made to show the profession's own conception of its obligations to the public as a …
Securities And Exchange Commission Today Announced The Publication Of An Additional Release In Its Accounting Series Dealing With The Independence Of Certifying Accountants, United States. Securities And Exchange Commission, William W. Werntz
Securities And Exchange Commission Today Announced The Publication Of An Additional Release In Its Accounting Series Dealing With The Independence Of Certifying Accountants, United States. Securities And Exchange Commission, William W. Werntz
Federal Publications
The Securities and Exchange Commission today announced the publication of an additional release in its Accounting Series dealing with the independence of certifying accountants. Various statutes administered by the Securities and Exchange Commission recognize the necessity of independence on the part of an accountant who certifies financial statements. In administering these Acts the Commission has consistently held that the question of independence is one of fact, to be determined in the light of all the pertinent circumstances in a partic-ular case. For this reason it has not been practicable, and the Commission has made no attempt, to catalog all of …
Ethics Of A Profession, A. P. Richardson
Ethics Of A Profession, A. P. Richardson
Guides, Handbooks and Manuals
For the purpose of this book I shall assume, what I believe to be the case, that there can be no doubt at all of the professional standing of accountancy. In the treatment of the questions which will be considered it seems best to take the various inhibitions in the order in which they apply in the experience of most men—in other words I shall try to discuss the temptations encountered and the reasons for resisting them in the order in which they will be met by a young man opening an office for the conduct of public practice.
Rules Of Professional Conduct: Including Amendments And Additions Prepared By The Committee On Professional Ethics And Approved By The Council Prior To September 30, 1919, American Institute Of Accountants. Committee On Professional Ethics
Rules Of Professional Conduct: Including Amendments And Additions Prepared By The Committee On Professional Ethics And Approved By The Council Prior To September 30, 1919, American Institute Of Accountants. Committee On Professional Ethics
AICPA Committees
Rules of Professional Conduct are eleven in number in 1919.
Professional Ethics, Anonymous
Rules Of Professional Conduct: Prepared By The Committee On Professional Ethics And Approved By The Council April 9, 1917, American Institute Of Accountants. Committee On Professional Ethics
Rules Of Professional Conduct: Prepared By The Committee On Professional Ethics And Approved By The Council April 9, 1917, American Institute Of Accountants. Committee On Professional Ethics
AICPA Committees
Rules of Professional Conduct are eight in number in 1917.