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Articles 61 - 90 of 157
Full-Text Articles in Business
Proposed Revisions To Statements On Responsibilities In Tax Practice (1988 Revision) Nos. 6 And 7, "Knowledge Of Error" ;Statements On Responsibilities In Tax Practice (1988 Revision) Nos. 6 And 7, "Knowledge Of Error" Knowledge Of Error; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Dec. 18, American Institute Of Certified Public Accountants. Tax Executive Committee, American Institute Of Certified Public Accountants. Responsibilities In Tax Practice Committee
Proposed Revisions To Statements On Responsibilities In Tax Practice (1988 Revision) Nos. 6 And 7, "Knowledge Of Error" ;Statements On Responsibilities In Tax Practice (1988 Revision) Nos. 6 And 7, "Knowledge Of Error" Knowledge Of Error; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Dec. 18, American Institute Of Certified Public Accountants. Tax Executive Committee, American Institute Of Certified Public Accountants. Responsibilities In Tax Practice Committee
Exposure Drafts, Comment Letters, and Statements of Position
In August 1988, the AICPA Tax Division issued revised Statements on Responsibilities in Tax Practice (SRTPs). The primary purpose of these advisory statements on appropriate standards of tax practice is educational.. SRTP (1988 Rev.) Nos. 6 and 7 included footnotes indicating that future statements would address (1) the effect of retroactive laws, regulations or court decisions and (2) erroneous accounting methods. The proposed revisions included here modify SRTP (1988 Rev.) Nos. 6 and 7 to address these issues. This exposure draft defines an error as any position, omission, or method of accounting that, at the time the return is filed, …
Mum's The Word! Or Is It? A Potential Conflict In Auditing And Legal Standards, Danny L. Kennett, William J. Radig
Mum's The Word! Or Is It? A Potential Conflict In Auditing And Legal Standards, Danny L. Kennett, William J. Radig
Woman C.P.A.
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1989, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1989, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1988, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1988, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Illegal Acts By Clients; Statement On Auditing Standards, 054, American Institute Of Certified Public Accountants. Auditing Standards Board
Illegal Acts By Clients; Statement On Auditing Standards, 054, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement prescribes the nature and extent of the consideration an independent auditor should give to the possibility of illegal acts by a client in an audit of financial statements in accordance with generally accepted auditing standards. The Statement also provides guidance on the auditor's responsibilities when a possible illegal act is detected.
Digest Of State Accountancy Laws And State Board Regulations, 1987-88, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
Digest Of State Accountancy Laws And State Board Regulations, 1987-88, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
AICPA Annual Reports
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1987, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1987, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Proposed Statement On Auditing Standards : Illegal Acts By Clients;Illegal Acts By Clients; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Illegal Acts By Clients;Illegal Acts By Clients; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Audting Standards Board is issuing this proposed statement on auditing standards: (1) To clarify the auditor's responsibility for detecting illegal acts and for communicating them to parties inside and outside the entity; and (2) To ensure that the audit committee or its equivalent is informed about illegal acts that come to the auditor's attention. Language : eng
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1986, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1986, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, And Appraisers Before The Internal Revenue Service : 31 Code Of Federal Regulations, Subtitle A, Part 10, As Amended Through February 23, 1984 And Changes Appearing In The Federal Register Dated October 17, 1985 (Vol. 50, No. 201) And In The Federal Register Dated January 26, 1986 (Vol. 51, No. 14); Circular 230 (Rev. 3-86), United States. Internal Revenue Service
Federal Publications
This publication contains the revision of Department Circular No. 230, dated August 9, 1966, appearing in 31 F.R. 10773, dated August 13, 1966.
Position Paper: An Alternative To Centralization, American Institute Of Certified Public Accountants. State Legislation Committee
Position Paper: An Alternative To Centralization, American Institute Of Certified Public Accountants. State Legislation Committee
Guides, Handbooks and Manuals
No abstract provided.
Position Paper: Dealing With Centralization, American Institute Of Certified Public Accountants. State Legislation Committee
Position Paper: Dealing With Centralization, American Institute Of Certified Public Accountants. State Legislation Committee
Guides, Handbooks and Manuals
No abstract provided.
Public Perceptions Of Management Advisory Services Performed By Cpa Firms For Audit Clients, Audits & Surveys. Survey Division, American Institute Of Certified Public Accountants. Public Oversight Board
Public Perceptions Of Management Advisory Services Performed By Cpa Firms For Audit Clients, Audits & Surveys. Survey Division, American Institute Of Certified Public Accountants. Public Oversight Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Issues Involving Registration Under The Investment Advisers Act Of 1940; Personal Financial Planning Practice Aid, 1, American Institute Of Certified Public Accountants
Issues Involving Registration Under The Investment Advisers Act Of 1940; Personal Financial Planning Practice Aid, 1, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1985, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1985, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Digest Of State Accountancy Laws And State Board Regulations - 1985, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
Digest Of State Accountancy Laws And State Board Regulations - 1985, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
AICPA Annual Reports
No abstract provided.
Model Public Accountancy Bill, Aicpa-Nasba Special Committee On Model Accountancy Bill, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
Model Public Accountancy Bill, Aicpa-Nasba Special Committee On Model Accountancy Bill, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
AICPA Committees
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1984, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1984, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Review Of The Structure And Operations Of The Sec Practice Section : Report Of The Secps Review Committee, American Institute Of Certified Public Accountants. Sec Practice Section. Review Committee
Review Of The Structure And Operations Of The Sec Practice Section : Report Of The Secps Review Committee, American Institute Of Certified Public Accountants. Sec Practice Section. Review Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 1983 September, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Joint Ethics Enforcement Program (Jeep) Manual Of Procedures, 1983 September, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
AICPA Committees
No abstract provided.
Digest Of State Accountancy Laws And State Board Regulations, 1983, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
Digest Of State Accountancy Laws And State Board Regulations, 1983, American Institute Of Certified Public Accountants, National Association Of State Boards Of Accountancy
AICPA Annual Reports
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1983, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1983, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1982, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1982, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1981, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1981, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Model Accountancy Bill, American Institute Of Certified Public Accountants
Model Accountancy Bill, American Institute Of Certified Public Accountants
Association Sections, Divisions, Boards, Teams
No abstract provided.
Federal Conflict-Of-Interest Laws As Applied To Government Service By Partners And Employees Of Accounting Firms; Partners And Employees Of Accounting Firms, Roswell B. Perkins, Richard D. Bohm
Federal Conflict-Of-Interest Laws As Applied To Government Service By Partners And Employees Of Accounting Firms; Partners And Employees Of Accounting Firms, Roswell B. Perkins, Richard D. Bohm
Accounting Trends and Techniques
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1980, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1980, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1979, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1979, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Sharecrop Agreement Of The 1830s, Abner Barden, Thomas Mcdougal
Sharecrop Agreement Of The 1830s, Abner Barden, Thomas Mcdougal
Accounting Historians Journal
Sharecropper agreement found in wastebook and customers' ledger dated January 1824 to November 1835. The ledger originally belonged to Abner Barden a hatter of Richmond, New Hampshire and is now in the Accounting Collection, Rare Book Room, University of Florida library.
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, And Enrolled Actuaries Before The Internal Revenue Service; 31 Code Of Federal Regulations, Subtitle A, Part 10, Revised As Of July 1, 1978 And Changes As Announced In The Federal Register Dated January 24, 1979 (Vol. 44, No. 17); Treasury Department Circular No. 230 (Revised 6-79) Circular 230 (Revised 6-79), United States. Internal Revenue Service
Federal Publications
This publication contains the revision of Department Circular No. 230, dated August 9, 1966, appearing in 31 F.R. 10773, dated August 13, 1966.