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Articles 12001 - 12030 of 16680
Full-Text Articles in Accounting
Adoption Of Article 11a Of Regulation S-X, United States. Securities And Exchange Commission
Adoption Of Article 11a Of Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission today adopted an amendment to Regulation S-X consisting of a new section designated Article 11A to govern the content of statements of source and application of funds, for which a requirement has recently been adopted in certain registration and reporting forms under the Securities Act of 1933 and the Securities Exchange Act of 1934.
Memorandum On Exposure Draft Of Statement On Auditing Procedure On "Letters For Underwriters";Statement On Auditing Procedure On "Letters For Underwriters"; Exposure Draft (American Institute Of Certified Public Accountants), 1970, Sept. 2, American Institute Of Certified Public Accountants. Committee On Auditing Procedure
Memorandum On Exposure Draft Of Statement On Auditing Procedure On "Letters For Underwriters";Statement On Auditing Procedure On "Letters For Underwriters"; Exposure Draft (American Institute Of Certified Public Accountants), 1970, Sept. 2, American Institute Of Certified Public Accountants. Committee On Auditing Procedure
Exposure Drafts, Comment Letters, and Statements of Position
This exposure draft was developed by the Advisory Task Force on Comfort Letters, an ad hoc committee created to advise the Committee on Auditing Procedure on the revision of SAP 35. SAP 35 was issued in November 1965 to provide guidance for independent public accountants in preparing comfort letters. Extensive experience with that SAP, the growing frequency of requests for comfort letters to cover matters not traditionally within the province of independent public accountants, and uncertainty among accountants, clients and underwriters as to the nature and scope of comfort letters suggested the desirability of expanding and revising SAP 35.
Knowledge Of Error : Return Preparation; Statements On Responsibilities In Tax Practice 06, American Institute Of Certified Public Accountants. Federal Taxation Division
Knowledge Of Error : Return Preparation; Statements On Responsibilities In Tax Practice 06, American Institute Of Certified Public Accountants. Federal Taxation Division
AICPA Professional Standards
No abstract provided.
Code Of Professional Ethics As Amended December 30, 1969, And Interpretative Opinions [1970], American Institute Of Certified Public Accountants
Code Of Professional Ethics As Amended December 30, 1969, And Interpretative Opinions [1970], American Institute Of Certified Public Accountants
AICPA Professional Standards
Ethics Opinion No. 20 is an insert. The reliance of the public and the business community on sound financial reporting and advice on business affairs imposes on the accounting profession an obligation to maintain high standards of technical competence, morality and integrity. To this end, a member or associate of the American Institute of Certified Public Accountants shall at all times maintain independence of thought and action, hold the affairs of his clients in strict confidence, strive continuously to improve his professional skills, observe generally accepted auditing standards, promote sound and informative financial reporting, uphold the dignity and honor of …
Advice To Clients; Statements On Responsibilities In Tax Practice 08, American Institute Of Certified Public Accountants. Federal Taxation Division
Advice To Clients; Statements On Responsibilities In Tax Practice 08, American Institute Of Certified Public Accountants. Federal Taxation Division
AICPA Professional Standards
No abstract provided.
Knowledge Of Error : Administrative Proceedings; Statements On Responsibilities In Tax Practice 07, American Institute Of Certified Public Accountants. Federal Taxation Division
Knowledge Of Error : Administrative Proceedings; Statements On Responsibilities In Tax Practice 07, American Institute Of Certified Public Accountants. Federal Taxation Division
AICPA Professional Standards
No abstract provided.
Starting And Managing A Small Retail Music Store; Starting And Managing Series Volume 20, Ray S, Erlandson
Starting And Managing A Small Retail Music Store; Starting And Managing Series Volume 20, Ray S, Erlandson
Federal Publications
No abstract provided.
Certification Of Financial Statements, United States. Securities And Exchange Commission
Certification Of Financial Statements, United States. Securities And Exchange Commission
Federal Publications
There have recently been filed with the Commission a number of registration statements under the Securities Act of 1933 which include accountants' opinions that are qualified as to matters of such significance to the registrant that there is serious question as to whether the certificate meets the requirements of Rule 2-02 of Regulation S-X.
Disclosure Concerning Restricted Securities, United States. Securities And Exchange Commission
Disclosure Concerning Restricted Securities, United States. Securities And Exchange Commission
Federal Publications
On October 21, 1969, the Commission issued a statement (Investment Company Act Release No. 5847; Accounting Series Release No. 113) which discusses the problems created by purchasing and holding restricted securities by such companies. One section of this release deals with The Problem of Disclosure and enumerates specific information regarding these securities which should be included in the financial statements.
Proceedings: Annual Spring Meeting Of Council Of The American Institute Of Certified Public Accountants, Boca Raton, Fla., May 4-6, 1970, American Institute Of Certified Public Accountants. Council
Proceedings: Annual Spring Meeting Of Council Of The American Institute Of Certified Public Accountants, Boca Raton, Fla., May 4-6, 1970, American Institute Of Certified Public Accountants. Council
AICPA Annual Reports
No abstract provided.
Tabulation Of Cpas As Of August 31, 1970, American Institute Of Certified Public Accountants (Aicpa)
Tabulation Of Cpas As Of August 31, 1970, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Proceedings: Annual Business Meeting Of The American Institute Of Certified Public Accountants, 83rd, New York, September 21, 1970, American Institute Of Certified Public Accountants (Aicpa)
Proceedings: Annual Business Meeting Of The American Institute Of Certified Public Accountants, 83rd, New York, September 21, 1970, American Institute Of Certified Public Accountants (Aicpa)
AICPA Annual Reports
No abstract provided.
Information For Cpa Candidates (1970), American Institute Of Certified Public Accountants. Board Of Examiners
Information For Cpa Candidates (1970), American Institute Of Certified Public Accountants. Board Of Examiners
Examinations and Study
No abstract provided.
Business Combinations; Opinions Of The Accounting Principles Board 16;Apb Opinion 16;, American Institute Of Certified Public Accountants. Accounting Principles Board
Business Combinations; Opinions Of The Accounting Principles Board 16;Apb Opinion 16;, American Institute Of Certified Public Accountants. Accounting Principles Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Intangible Assets; Opinions Of The Accounting Principles Board 17;Apb Opinion 17;, American Institute Of Certified Public Accountants. Accounting Principles Board
Intangible Assets; Opinions Of The Accounting Principles Board 17;Apb Opinion 17;, American Institute Of Certified Public Accountants. Accounting Principles Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Accounting Principles Board;, American Institute Of Certified Public Accountants. Accounting Principles Board
Accounting Principles Board;, American Institute Of Certified Public Accountants. Accounting Principles Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Apb Accounting Principles: Volume 1: Current Text As Of September 1, 1970, American Institute Of Certified Public Accountants. Accounting Principles Board
Apb Accounting Principles: Volume 1: Current Text As Of September 1, 1970, American Institute Of Certified Public Accountants. Accounting Principles Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Apb Accounting Principles: Volume 2: Original Pronouncements As Of September 1, 1970, American Institute Of Certified Public Accountants. Accounting Principles Board
Apb Accounting Principles: Volume 2: Original Pronouncements As Of September 1, 1970, American Institute Of Certified Public Accountants. Accounting Principles Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Basic Concepts And Accounting Principles Underlying Financial Statements Of Business Enterprises; Statement Of The Accounting Principles Board 4;Apb Statement 4;, American Institute Of Certified Public Accountants. Accounting Principles Board
Basic Concepts And Accounting Principles Underlying Financial Statements Of Business Enterprises; Statement Of The Accounting Principles Board 4;Apb Statement 4;, American Institute Of Certified Public Accountants. Accounting Principles Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Apb In A Time Of Change: Report To Council Of The Aicpa, Leroy Layton, American Institute Of Certified Public Accountants. Council, American Institute Of Certified Public Accountants. Accounting Principles Board
Apb In A Time Of Change: Report To Council Of The Aicpa, Leroy Layton, American Institute Of Certified Public Accountants. Council, American Institute Of Certified Public Accountants. Accounting Principles Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Accounting -- A Social Force: A Pattern Speech, American Institute Of Certified Public Accountants
Accounting -- A Social Force: A Pattern Speech, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
No abstract provided.
Going Public?, American Institute Of Certified Public Accountants. Special Committee To Study Displacement Of Cpa Firms
Going Public?, American Institute Of Certified Public Accountants. Special Committee To Study Displacement Of Cpa Firms
Guides, Handbooks and Manuals
No abstract provided.
Provisions In Cpa Laws & Regulations, United States. Army Audit Agency, American Institute Of Certified Public Accountants (Aicpa)
Provisions In Cpa Laws & Regulations, United States. Army Audit Agency, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Lawyers And Certified Public Accountants: A Study Of Interprofessional Relations, National Conference Of Lawyers And Cpas (U.S.)
Lawyers And Certified Public Accountants: A Study Of Interprofessional Relations, National Conference Of Lawyers And Cpas (U.S.)
Guides, Handbooks and Manuals
No abstract provided.
Designers Of Order: The Story Of Accounting Briefly Told, American Institute Of Certified Public Accountants (Aicpa)
Designers Of Order: The Story Of Accounting Briefly Told, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Career As A Certified Public Accountant, American Institute Of Certified Public Accountants (Aicpa)
Career As A Certified Public Accountant, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
What's It Like To Be An Accountant?, American Institute Of Certified Public Accountants (Aicpa)
What's It Like To Be An Accountant?, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
We Are Involved: The Cpa - His Career, His Contribution To Society, American Institute Of Certified Public Accountants (Aicpa)
We Are Involved: The Cpa - His Career, His Contribution To Society, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Recruiting Accountants -- The Institute's Role, John Ashworth, Martin Rosenberg
Recruiting Accountants -- The Institute's Role, John Ashworth, Martin Rosenberg
Guides, Handbooks and Manuals
No abstract provided.
Summaries Of Ethics Rulings, American Institute Of Certified Public Accountants
Summaries Of Ethics Rulings, American Institute Of Certified Public Accountants
Guides, Handbooks and Manuals
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 …