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AICPA Professional Standards

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Elimination Of The Double Tax On Dividends; Statement Of Tax Policy 3, American Institute Of Certified Public Accountants Jan 1976

Elimination Of The Double Tax On Dividends; Statement Of Tax Policy 3, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Estate And Gift Tax Reform; Statement Of Tax Policy 4, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1976

Estate And Gift Tax Reform; Statement Of Tax Policy 4, American Institute Of Certified Public Accountants. Federal Taxation Division

AICPA Professional Standards

No abstract provided.


Code Of Professional Ethics, Effective March 1, 1973; March 1975 Edition;Concepts Of Professional Ethics [1975];Rules Of Conduct [1975];Interpretations Of Rules Of Conduct [1975], American Institute Of Certified Public Accountants Jan 1975

Code Of Professional Ethics, Effective March 1, 1973; March 1975 Edition;Concepts Of Professional Ethics [1975];Rules Of Conduct [1975];Interpretations Of Rules Of Conduct [1975], American Institute Of Certified Public Accountants

AICPA Professional Standards

This document consists of three parts. The first part, Concepts of Professional Ethics, is a philosophical essay approved by the professional ethics division. It is not intended to establish enforceable standards since it suggests behavior beyond what is called for in the Rules of Conduct. The second part, the Rules of Conduct, consists of enforceable ethical standards and required the approval of the membership before the Rules became effective. It is printed on colored pages to facilitate identification. The third part, Interpretations of Rules of Conduct, consists of interpretations which have been adopted, after exposure to state societies and state …


Aicpa Professional Standards: Statements Of Management Advisory Services As Of September 1, 1975, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee Jan 1975

Aicpa Professional Standards: Statements Of Management Advisory Services As Of September 1, 1975, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee

AICPA Professional Standards

No abstract provided.


Value-Added Tax; Statement Of Tax Policy 2, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1975

Value-Added Tax; Statement Of Tax Policy 2, American Institute Of Certified Public Accountants. Federal Taxation Division

AICPA Professional Standards

No abstract provided.


Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of September 1, 1975, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1975

Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of September 1, 1975, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.


Taxation Of Capital Gains; Statement Of Tax Policy 1, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1974

Taxation Of Capital Gains; Statement Of Tax Policy 1, American Institute Of Certified Public Accountants. Federal Taxation Division

AICPA Professional Standards

No abstract provided.


Code Of Professional Ethics, Effective March 1, 1973; March 1974 Edition;Concepts Of Professional Ethics [1974];Rules Of Professional Ethics [1974];Interpretations Of Rules Of Conduct [1974], American Institute Of Certified Public Accountants Jan 1974

Code Of Professional Ethics, Effective March 1, 1973; March 1974 Edition;Concepts Of Professional Ethics [1974];Rules Of Professional Ethics [1974];Interpretations Of Rules Of Conduct [1974], American Institute Of Certified Public Accountants

AICPA Professional Standards

This document consists of three parts. The first part, the Concepts of Professional Ethics, is a philosophical essay approved by the division of professional ethics. It is not intended to establish enforceable standards since it suggests behavior beyond what is called for in the Rules of Conduct. The second part, the Rules of Conduct, consists of enforceable ethical standards and required the approval of the membership before the Rules became effective. It is printed on colored pages to facilitate identification. The third part, Interpretations of Rules of Conduct, consists of interpretations which have been adopted by the division of professional …


Bylaws As Amended February 1, 1974;Implementing Resolutions Of Council [1974];Objectives Of The Institute [1974];Description Of The Professional Practice Of Certified Public Accountants [1974], American Institute Of Certified Public Accountants Jan 1974

Bylaws As Amended February 1, 1974;Implementing Resolutions Of Council [1974];Objectives Of The Institute [1974];Description Of The Professional Practice Of Certified Public Accountants [1974], American Institute Of Certified Public Accountants

AICPA Professional Standards

This booklet contains the Bylaws of the American Institute of Certified Public Accountants as amended February 1, 1974 and Implementing Resolutions of Council, Objectives of the Institute, and a Descripton of the Professional Practice of Certified Public Accountants.


Ballot Draft: Proposed Revision Of The Institute's Bylaws And Implementing Resolutions Of Council, American Institute Of Certified Public Accountants (Aicpa) Jan 1973

Ballot Draft: Proposed Revision Of The Institute's Bylaws And Implementing Resolutions Of Council, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Background Information On Restatement Of The Code Of Professional Ethics: Referendum, November 15, 1972, American Institute Of Certified Public Accountants (Aicpa) Jan 1972

Background Information On Restatement Of The Code Of Professional Ethics: Referendum, November 15, 1972, American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.


Code Of Professional Ethics, Effective March 1, 1973 [1972];Concepts Of Professional Ethics [1972];Rules Of Conduct [1972];Interpretations Of Rules Of Conduct [1972], American Institute Of Certified Public Accountants Jan 1972

Code Of Professional Ethics, Effective March 1, 1973 [1972];Concepts Of Professional Ethics [1972];Rules Of Conduct [1972];Interpretations Of Rules Of Conduct [1972], American Institute Of Certified Public Accountants

AICPA Professional Standards

This document consists of three parts. The first part, the Concepts of Professional Ethics, is a philosophical essay approved by the Division of Professional Ethics. It is not intended to establish enforceable standards since it suggests behavior beyond what is called for in the Rules of Conduct. The second part, the Rules of Conduct, consists of enforceable ethical standards and required the approval of the membership before the Rules became effective. It is printed on colored pages to facilitate identification. The third part, Interpretations of Rules of Conduct, consists of interpretations which have been adopted by the Division of Professional …


Certain Procedural Aspects Of Preparing Returns; Statements On Responsibilities In Tax Practice 09, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1972

Certain Procedural Aspects Of Preparing Returns; Statements On Responsibilities In Tax Practice 09, American Institute Of Certified Public Accountants. Federal Taxation Division

AICPA Professional Standards

No abstract provided.


Proposed Restatement Of The Code Of Professional Ethics, American Institute Of Certified Public Accountants. Division Of Professional Ethics Jan 1972

Proposed Restatement Of The Code Of Professional Ethics, American Institute Of Certified Public Accountants. Division Of Professional Ethics

AICPA Professional Standards

No abstract provided.


Restatement Of The Code Of Professional Conduct;Concepts Of Professional Ethics [1972];Rules Of Conduct [1972];Interpretations Of Rules Of Conduct [1972], American Institute Of Certified Public Accountants Jan 1972

Restatement Of The Code Of Professional Conduct;Concepts Of Professional Ethics [1972];Rules Of Conduct [1972];Interpretations Of Rules Of Conduct [1972], American Institute Of Certified Public Accountants

AICPA Professional Standards

The Rules of Conduct contained in this booklet will, upon adoption, becomes effectdive on March 1, 1973. "Statement on Competitive Bidding" is taped to the inside cover. This document consists of three parts. The first part, the Concepts of Professional Ethics, is a philosophical essay approved by the Division of Professional Ethics. It is not intended to establish enforceable standards since it suggests behavior beyond what is called for in the Rules of Conduct. The second part, the Rules of Conduct, consists of enforceable ethical standards and requires the approval of the membership before the Rules would become effective. It …


Knowledge Of Error : Return Preparation; Statements On Responsibilities In Tax Practice 06, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1970

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.


Knowledge Of Error : Administrative Proceedings; Statements On Responsibilities In Tax Practice 07, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1970

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.


Code Of Professional Ethics As Amended December 30, 1969, And Interpretative Opinions [1970], American Institute Of Certified Public Accountants Jan 1970

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 Jan 1970

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.


Recognition Of Administrative Proceedings Of A Prior Year; Statements On Responsibilities In Tax Practice 04, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1969

Recognition Of Administrative Proceedings Of A Prior Year; Statements On Responsibilities In Tax Practice 04, American Institute Of Certified Public Accountants. Federal Taxation Division

AICPA Professional Standards

No abstract provided.


Statements On Responsibilities In Tax Practice. Revised February 1969, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1969

Statements On Responsibilities In Tax Practice. Revised February 1969, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.


Use Of Estimates; Statements On Responsibilities In Tax Practice 05, American Institute Of Certified Public Accountants. Federal Taxation Division Jan 1969

Use Of Estimates; Statements On Responsibilities In Tax Practice 05, American Institute Of Certified Public Accountants. Federal Taxation Division

AICPA Professional Standards

No abstract provided.


Referendum: Background Information On Two Proposed Amendments To The Code Of Professional Ethics, October 31, 1969, American Institute Of Certified Public Accountants Jan 1969

Referendum: Background Information On Two Proposed Amendments To The Code Of Professional Ethics, October 31, 1969, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Code Of Professional Ethics, As Amended December 30, 1969, Tennessee Society Of Certified Public Accountants, American Institute Of Chemical Engineers Jan 1969

Code Of Professional Ethics, As Amended December 30, 1969, Tennessee Society Of Certified Public Accountants, American Institute Of Chemical Engineers

AICPA Professional Standards

No abstract provided.


By-Laws As Amended February 20, 1969, Objectives Of The Institute Adopted By Council, A Decsription Of The Professional Practice Of Certified Public Accountants, Recipients Of Aicpa Gold Medal Award, American Institute Of Certified Public Accountants Jan 1969

By-Laws As Amended February 20, 1969, Objectives Of The Institute Adopted By Council, A Decsription Of The Professional Practice Of Certified Public Accountants, Recipients Of Aicpa Gold Medal Award, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.


Ad Hoc Committee On Independence: Interim Report, American Institute Of Certified Public Accountants. Ad Hoc Committee On Independence Jan 1968

Ad Hoc Committee On Independence: Interim Report, American Institute Of Certified Public Accountants. Ad Hoc Committee On Independence

AICPA Professional Standards

No abstract provided.


Code Of Professional Ethics As Amended March 4, 1965 [1967];By-Laws As Amended March 20, 1967 [1967];Numbered Opinions Of The Committee On Professional Ethics [1967];Objectives Of The Institute Adopted By Council [1967];Description Of The Professional Practice Of Certified Public Accountants [1967], American Institute Of Certified Public Accountants Jan 1967

Code Of Professional Ethics As Amended March 4, 1965 [1967];By-Laws As Amended March 20, 1967 [1967];Numbered Opinions Of The Committee On Professional Ethics [1967];Objectives Of The Institute Adopted By Council [1967];Description Of The Professional Practice Of Certified Public Accountants [1967], American Institute Of Certified Public Accountants

AICPA Professional Standards

Table of contents are: Code of Professional Ethics Numbered Opinions of the Committee on Professional Ethics Objectives of the Institute A Description of hte Professional Practice of Certified Public Accountants By-laws Dues Schedule.


Referendum: Background Information For The Guidance Of Members On:, American Institute Of Certified Public Accountants Jan 1967

Referendum: Background Information For The Guidance Of Members On:, American Institute Of Certified Public Accountants

AICPA Professional Standards

Background information for the guidance of members on: Proposed amendment of the Code of Professional Ethics to re­peal Rule 3.03 on competitive bidding Proposed amendments to the disciplinary clauses of the By-Laws Proposed amendment of the By-Laws to increase the size of the executive committee


Answers To Questions On Returns; Statements On Responsibilities In Tax Practice 03, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1966

Answers To Questions On Returns; Statements On Responsibilities In Tax Practice 03, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.


Ethical Standards Of The Accounting Profession, John L. Carey, William O. Doherty Jan 1966

Ethical Standards Of The Accounting Profession, John L. Carey, William O. Doherty

AICPA Professional Standards

To call this book a revision of John L. Carey's Professional Ethics of Certified Public Accountants, published in 1956, is an understatement requiring some explanation. It is true that the current version, like its predecessor, has three main parts and eleven chapters. A glance at the table of contents will reveal that many of the same subjects are again being dealt with, and in substantially the same order. In short, the plan of the older book has been retaineda plan which emphasizes general ethical principles as guides to practitioners in determining the proper course to follow in specific circumstances. But …