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Summaries Of Ethics Rulings, American Institute Of Certified Public Accountants

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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 …