Accounting Commons^™

Aicpa Professional Standards: Code Of Professional Conduct And Bylaws, As Of June 1, 2008, American Institute Of Certified Public Accountants (Aicpa) Jun 2008

Comment Letters On Proposal Of Professional Ethics Division, Proposed Revision Of Et Section 92: Definition Of Firm, Proposed Addition Of Et Section 92: Definition Of Network, Proposed Addition Of Et Section (W: Definition Of Network Firm, Proposed Interpretation 101-17, Networks And Network Firms, August 13, 200, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Aug 2007

Proposal Of Professional Ethics Division, Proposed Revision Of Et Section 92: Definition Of Firm, Proposed Addition Of Et Section 92: Definition Of Network, Proposed Addition Of Et Section (W: Definition Of Network Firm, Proposed Interpretation 101-17, Networks And Network Firms, August 13, 2007; Exposure Draft (American Institute Of Certified Public Accountants), 2007, August 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Aug 2007

Comment Letters On Proposal Of Professional Ethics Division: Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles; Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles, May 15, 2007, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee May 2007

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 Sep 2006

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 Sep 2006

Revision To Other Considerations In Interpretation 101-1, Interpretation Of Rule 101, Under Rule 101 (Et 101.02); Et Section 100.01 - Conceptual Framework For Aicpa Independence Standards., American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2006

Acceptance Or Offering Of Gifts Or Entertainment. (Ethics Ruling, No. 113 Under Rule 102. Effective Jan. 31, 2006. Also Published In The Journal Of Accountancy, V. 201, Jan. 2006, P. 99.), American Institute Of Certified Public Accountants. Professional Ethics Executive Committee. Jan 2006

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 Sep 2005

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 Sep 2005

Pcaob Rulemaking Docket Matter No. 017: Proposed Ethics And Independece Rules Concerning Independence, Tax Services And Contingent Fees., Steven B. Rafferty, Bruce Webb, Thomas J. Purcell Iii Feb 2005

Deletion Of Ethics Ruling No. 1 Under Rule 101: Acceptance Of A Gift., American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2005

Ethics Ruling No. 12 Under Rule 201 - General Standards And Rule 202 Compliance With Standards., American Institute Of Certified Public Accountants. Professional Ethics Executive Committee. Dec 2004

News Release: Aicpa Adopts New Ethics Requirements For Members Who Outsource, American Institute Of Certified Public Accountants (Aicpa) Nov 2004

Questions & Answers: Interpretation 101-3 Performance Of Nonattest Services - Information Technology Services, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2004

Have You Impaired Your Independence By Performing Nonattest Services For Your Attest Clients? Professional Ethics Quiz, American Institute Of Certified Public Accountants (Aicpa) Jan 2004

Interpretation Of 101-3 Under Rule Of Conduct 101; Interpretation 101-5 Under Rule Of Conduct 101; Interpretation 101-13 Under Rule Of Conduct; Ethics Ruling 104 Under Rule 101: Operational Auditing Services; Ethics Ruling 105 Under Rule 101: Frequency Of Extended Audit Procedures., American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Aug 2003

Aicpa Comments On Sec's Proposed Rules To Enhance Independence Of Accounting Profession, American Institute Of Certified Public Accountants (Aicpa) Jan 2003

Revision Of Interpretation No. 101-1 Under Rule 101, American Institute Of Certified Public Accountants (Aicpa) Jan 2003

Aicpa Chairman Affirms Accounting Profession's Committment To Upholding The Public Trust: Delivers Keynote Address At Sec Conference., William F. Ezzell Dec 2002

Aicpa Responds To Sec Proposals On Internal Controls, Ethics & Audit Committees, American Institute Of Certified Public Accountants (Aicpa) Nov 2002

Staff Report: A Conceptual Framework For Auditor Independence, Independence Standards Board Jan 2001

Summary Analysis Of The Sec's New Independence Rule, United States. Securities And Exchange Commission, American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Comment Letters Re: Statements Of Independence Concepts, Indendence Standards Board Jan 2000

Potts V. Sec: Brief Of The American Institute Of Certified Public Accountants As Amicus Curiae, American Institute Of Certified Public Accountants (Aicpa) Jan 1999

Comment Letter On April 15, 1998 Omnibus Ethics Exposure Draft, Limited To “Proposed Interpretation Under Rule 101: The Effect Of Alternative Practice Structures On The Applicability Of Independence Rules”, Arthur Siegel Jan 1998

Comment Letters On "Proposed Recommendation To The Executive Committee Of The Sec Practice Section Of The American Institute Of Certified Public Accountants", Independence Standards Board Jan 1998

Commission Statement Of Policy On The Establishment And Improvement Of Standards Related To Auditor Independence, United States. Securities And Exchange Commission Jan 1998

Sec Staff Analysis: Aicpa White Paper: A New Conceptual Framework For Auditor Independence, United States. Securities And Exchange Commission. Office Of The Chief Accountant Jan 1997

Sec Practice Section Response To The Public Oversight Board Advisory Panel On Auditor Independence, American Institute Of Certified Public Accountants. Division For Cpa Firms, American Institute Of Certified Public Accountants. Sec Practice Section Jan 1995