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Taxation

Exposure Drafts, Comment Letters, and Statements of Position

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1998

Business ethics -- United States; Auditors -- Professional ethics -- Standards -- United States; Accountants -- Professional ethics -- Standards -- United States

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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

Exposure Drafts, Comment Letters, and 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; 7. …