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- Accountants -- Professional ethics (81)
- Auditing -- Standards -- United States (74)
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- Exposure draft (American Institute of Certified Public Accountants) (16)
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- Accounting -- Quality control -- Standards; Auditing -- Quality control -- Standards (14)
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- 1995 (11)
- Attest function (Auditing) -- Standards -- United States; Audited financial statements -- Standards -- United States (9)
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- Exposure draft (American Institute of Certified Public Accountants) 1993 (8)
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- Accountants -- Professional ethics -- Standards -- United States (7)
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- Auditing -- Documentation -- Standards -- United States (7)
- Computer software industry -- Accounting -- Standards -- United States; Computer software industry -- Licenses -- United States -- Accounting; Revenue -- United States (7)
- Employee fringe benefits -- United States -- Accounting; Employee fringe benefits -- United States -- Auditing (7)
- Fair value -- Accounting (7)
- Unaudited -- United States (7)
- Accountants -- Professional ethics -- Standards -- United States; Auditors -- Professional ethics -- Standards -- United States; Business ethics -- United States (6)
- Accounting -- Materiality (6)
- Going concern (Accounting) (6)
- Accounting -- Examinations (5)
- Accounting -- Standards -- United States -- Periodicals (5)
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Articles 361 - 390 of 1069
Full-Text Articles in Business
Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 2007, April 16, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 2007, April 16, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
The most significant conclusions to come from the work of the above task forces were (1) a recommendation to merge the two peer review programs and (2) a recommendation to reengineer the reporting process to be more understandable and usable in light of the growing mandate that the results of peer reviews be made more widely available. The PRB has issued this exposure draft to propose those recommendations and incorporate other revisions to the Standards and related Interpretations (AICPA Professional Standards, PR Section 100) that are expected to result in a more efficient and effective Program. To ensure Program integrity …
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 Statement On Standards For Accounting And Review Services : Defining Professional Requirements In Statements On Standards For Accounting And Review Services;Defining Professional Requirements In Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Aug. 22, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Defining Professional Requirements In Statements On Standards For Accounting And Review Services;Defining Professional Requirements In Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Aug. 22, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
The proposed SSARS defines two categories of professional requirements: (1) Unconditional requirements. The accountant is required to comply with an unconditional requirement in all cases in which the circumstances exist to which the requirement applies. An unconditional requirement is indicated by the words must or is required. (2) Presumptively mandatory requirements. The accountant is also required to comply with a presumptively mandatory requirement in all cases in which the circumstances exist to which the requirement applies. The accountant may depart from a presumptively mandatory requirement provided that he or she justifies the departure and how alternative procedure(s) performed in the …
Clarification Of The Scope Of The Audit And Accounting Guide Investment Companies And Accounting By Parent Companies And Equity Method Investor For Investments In Investment Companies; Statement Of Position 07-1, American Institute Of Certified Public Accountants. Auditing Standards Board
Clarification Of The Scope Of The Audit And Accounting Guide Investment Companies And Accounting By Parent Companies And Equity Method Investor For Investments In Investment Companies; Statement Of Position 07-1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Attestation Engagements That Address Specified Compliance Control Objectives And Related Controls At Entities That Provide Services To Investment Companies, Investment Advisers, Or Other Service Providers; Statement Of Position 07-2, American Institute Of Certified Public Accountants. Auditing Standards Board
Attestation Engagements That Address Specified Compliance Control Objectives And Related Controls At Entities That Provide Services To Investment Companies, Investment Advisers, Or Other Service Providers; Statement Of Position 07-2, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards: Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Exposure Draft (American Institute Of Certified Public Accountants), 2007, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards: Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Exposure Draft (American Institute Of Certified Public Accountants), 2007, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
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 Ethics 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 Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters For Exposure Draft: Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews. 2007, American Institute Of Certified Public Accountants. Peer Review Board
Comment Letters For Exposure Draft: Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews. 2007, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters For Exposure Draft: Airlines. 2007, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Comment Letters For Exposure Draft: Airlines. 2007, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings: Proposed Interpretation 101-6 Under Rule 101: Indemnification, Limitation Of Liability, And Adr Clauses In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 94 Under Rule 101: Indemnification Clause In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 95 Under Rule 101: Agreement With Attest Client To Use Adr Techniques, Proposed Revision To Interpretation 101-3 Under Rule 101: Performance Of Nonattest Services: Forensic Accounting Services And Tax Compliance Services, September 8, 2006, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings: Proposed Interpretation 101-6 Under Rule 101: Indemnification, Limitation Of Liability, And Adr Clauses In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 94 Under Rule 101: Indemnification Clause In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 95 Under Rule 101: Agreement With Attest Client To Use Adr Techniques, Proposed Revision To Interpretation 101-3 Under Rule 101: Performance Of Nonattest Services: Forensic Accounting Services And Tax Compliance Services, September 8, 2006, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings: Proposed Interpretation 101-6 Under Rule 101: Indemnification, Limitation Of Liability, And Adr Clauses In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 94 Under Rule 101: Indemnification Clause In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 95 Under Rule 101: Agreement With Attest Client To Use Adr Techniques, Proposed Revision To Interpretation 101-3 Under Rule 101: Performance Of Nonattest Services: Forensic Accounting Services And Tax Compliance Services, September 8, 2006; Exposure Draft (American Institute Of Certified Public Accountants), 2006, September 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings: Proposed Interpretation 101-6 Under Rule 101: Indemnification, Limitation Of Liability, And Adr Clauses In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 94 Under Rule 101: Indemnification Clause In Engagement Letters, Proposed Deletion Of Ethics Ruling No. 95 Under Rule 101: Agreement With Attest Client To Use Adr Techniques, Proposed Revision To Interpretation 101-3 Under Rule 101: Performance Of Nonattest Services: Forensic Accounting Services And Tax Compliance Services, September 8, 2006; Exposure Draft (American Institute Of Certified Public Accountants), 2006, September 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards : Omnibus--2006, July 25,2006, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards : Omnibus--2006, July 25,2006, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Attestation Engagements, Reporting On An Entity’S Internal Control Over Financial Reporting (To Supersede Chapter 5, “Reporting On An Entity’S Internal Control Over Financial Reporting,” Of Statement On Standards For Attestation Engagements No. 10, Attestation Standards: Revision And Recodification, As Amended) January 19, 2006; Exposure Draft (American Institute Of Certified Public Accountants), 2006, January 19, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements, Reporting On An Entity’S Internal Control Over Financial Reporting (To Supersede Chapter 5, “Reporting On An Entity’S Internal Control Over Financial Reporting,” Of Statement On Standards For Attestation Engagements No. 10, Attestation Standards: Revision And Recodification, As Amended) January 19, 2006; Exposure Draft (American Institute Of Certified Public Accountants), 2006, January 19, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards Of Attestation Engagements : Ssae Hierarchy;Ssae Hierarchy; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards Of Attestation Engagements : Ssae Hierarchy;Ssae Hierarchy; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The proposed SSAE: 1. Identifies the body of attest literature. 2. Clarifies the authority of attest publications issued by the AICPA and others. 3. Specifies which attest publications the practitioner must comply with and those he or she should be aware of when conducting an attest engagement. 4. Amends the 11 attestation standards to conform them with the use of terms established in SSAE No. 13, Defining Professional Requirements in Statements on Standards for Attestation Engagements.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Sept. 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Sept. 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Consistent with the original proposal issued in September 2005, the proposed interpretation states that independence would not be impaired if a member and the client agree that the unsuccessful party in a lawsuit or alternative dispute resolution (ADR) proceeding between them will pay the legal fees and expenses of the successful party. The proposed interpretation retains the conclusion that an indemnification or limitation of liability provision related to nonattest services performed for an attest client (that is, where the provision relates only to the nonattest services engagement and not the attest engagement) would not impair a member’s independence with respect …
Proposed Statement On Standards For Accounting And Review Services : Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services;Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Dec. 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services;Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Dec. 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
The proposed Statement would amend AR sections 100, 200, 300, and 400. In addition, the following Interpretations are anticipated to be affected: Withdraw Interpretation No. 4, “Discovery of Information After the Date of the Accountant’s Report,†of AR section 100. Amend Interpretation No. 11, “Reporting on Uncertainties†by eliminating the reference to SAS No. 59, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern and incorporating guidance specific to compilation and review engagements. Conform Interpretation No. 15, “Differentiating a Financial Statement Presentation From a Trial Balance,†of AR section 100 by deleting the “typical titles†for …
Proposed Statement On Auditing Standards : The Auditor's Communication With Those Charged With Governance;Auditor's Communication With Those Charged With Governance; Exposure Draft (American Institute Of Certified Public Accountants), 2006, March 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Auditor's Communication With Those Charged With Governance;Auditor's Communication With Those Charged With Governance; Exposure Draft (American Institute Of Certified Public Accountants), 2006, March 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This exposure draft introduces a proposed Statement on Auditing Standards (SAS) that will replace SAS No. 61, Communication With Audit Committees, as amended. This proposed SAS establishes standards and provides guidance to an auditor on matters to be communicated with those charged with governance.
Proposed Statement On Standards For Attestation Engagements: Reporting On An Entity's Internal Control Over Financial Reporting (To Supersede Chapter 5,"Reporting On An Entity's Internal Control Over Financial Reporting," Of Statement On Standards For Attestation Engagements No. 10, Attestation Standards: Revision And Recodification, As Amended);Reporting On An Entity's Internal Control Over Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Jan. 19, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements: Reporting On An Entity's Internal Control Over Financial Reporting (To Supersede Chapter 5,"Reporting On An Entity's Internal Control Over Financial Reporting," Of Statement On Standards For Attestation Engagements No. 10, Attestation Standards: Revision And Recodification, As Amended);Reporting On An Entity's Internal Control Over Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Jan. 19, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This Statement establishes standards and provides guidance to a practitioner reporting on an entity's internal control over financial reporting (or on an assertion thereon)1,2 as of a point in time or for a period.3 Guidance is provided on examining: a. The design and operating effectiveness of an entity's internal control. b. The design and operating effectiveness of the internal control of a component of an entity, for example, an operating division of an entity or its accounts receivable function. (See paragraph 247.) c. The effectiveness of the design of an entity's internal control, including internal control that has not yet …
Proposed Statement On Auditing Standards : Omnibus--2006;Omnibus--2006 ; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Omnibus--2006;Omnibus--2006 ; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
1. The proposed SAS Omnibus will amend the general and reporting standards that were not amended by SAS No. 105. The proposed SAS Omnibus will also amend those SASs that quote the 10 standards to conform them with the changes in SAS No. 105 and to the changes proposed in this Statement. 2. The proposed amendment to SAS No. 99, Consideration of Fraud in a Financial Statement Audit, adds a footnote to SAS No. 99 that provides a clear link between the auditor’s consideration of fraud and the auditor’s assessment of risk and the auditor’s procedures in response to those …
Proposed Statement On Standards For Accounting And Review Services: Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, December 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services: Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, December 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Valuation Services: Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset; Exposure Draft (American Institute Of Certified Public Accountants), 2006,October 16, American Institute Of Certified Public Accountants. Consulting Services Executive Committee
Proposed Statement On Standards For Valuation Services: Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset; Exposure Draft (American Institute Of Certified Public Accountants), 2006,October 16, American Institute Of Certified Public Accountants. Consulting Services Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Reporting Pursuant To The Global Investment Performance Standards; Statement Of Position 06-1;, American Institute Of Certified Public Accountants. Investment Performance Standards Task Force
Reporting Pursuant To The Global Investment Performance Standards; Statement Of Position 06-1;, American Institute Of Certified Public Accountants. Investment Performance Standards Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters Received On The Exposure Draft Of A Proposed Statement On Standards For Attestation Engagements, Reporting On An Entity's Internal Control Over Financial Reporting. 2006, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters Received On The Exposure Draft Of A Proposed Statement On Standards For Attestation Engagements, Reporting On An Entity's Internal Control Over Financial Reporting. 2006, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Quality Control Standards : A Firm's System Of Quality Control;Firm's System Of Quality Control; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Quality Control Standards : A Firm's System Of Quality Control;Firm's System Of Quality Control; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The proposed SQCS defines the engagement quality control review (often referred to as a concurring review), and requires firms to establish criteria to determine which engagements are to be subject to an engagement quality control review. It also provides guidance on policies and procedures for performing engagement quality control reviews. An engagement quality control review should include a review of the financial statements or other subject matter information and the report, and, in particular, consideration of whether the report is appropriate. An engagement quality control review also should include either (i) a discussion with the practitioner-in-charge, (ii) a review of …
Proposed Statement On Standards For Tax Services; Quality Control; Exposure Draft (American Institute Of Certified Public Accountants), 2005, December 30, American Institute Of Certified Public Accountants. Tax Executive Committee
Proposed Statement On Standards For Tax Services; Quality Control; Exposure Draft (American Institute Of Certified Public Accountants), 2005, December 30, American Institute Of Certified Public Accountants. Tax Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letter Regarding Average Professional Fees For Tax Return Preparation., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee
Comment Letter Regarding Average Professional Fees For Tax Return Preparation., Thomas J. Purcell Iii, American Institute Of Certified Public Accountants. Tax Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, September 15, 2005, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, September 15, 2005, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, September 15, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Sept. 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings, 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
PROPOSED NEW INTERPRETATION 101-16 UNDER RULE 101: Indemnification, Limitation of Liability, and ADR Clauses in Engagement Letters . PROPOSED DELETION OF ETHICS RULING NO. 94 UNDER RULE 101: Indemnification Clause in Engagement Letters . PROPOSED DELETION OF ETHICS RULING NO. 95 UNDER RULE 101: Agreement With Attest Client to Use ADR Techniques . PROPOSED NEW INTERPRETATION 101-17 UNDER RULE 101: Performance of Client Advocacy Services, Fact Witness Testimony, and Forensic Accounting Services .
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.
Comment Letters On 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, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On 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, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.