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Taxation Of Capital Gains; Statement Of Tax Policy 1, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1974

Taxation Of Capital Gains; Statement Of Tax Policy 1, American Institute Of Certified Public Accountants. Federal Taxation Division

AICPA Professional Standards

No abstract provided.


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 Jan 1974

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 …


Bylaws As Amended February 1, 1974;Implementing Resolutions Of Council [1974];Objectives Of The Institute [1974];Description Of The Professional Practice Of Certified Public Accountants [1974], American Institute Of Certified Public Accountants Jan 1974

Bylaws As Amended February 1, 1974;Implementing Resolutions Of Council [1974];Objectives Of The Institute [1974];Description Of The Professional Practice Of Certified Public Accountants [1974], American Institute Of Certified Public Accountants

AICPA Professional Standards

This booklet contains the Bylaws of the American Institute of Certified Public Accountants as amended February 1, 1974 and Implementing Resolutions of Council, Objectives of the Institute, and a Descripton of the Professional Practice of Certified Public Accountants.