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1991

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Institution
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Full-Text Articles in Taxation

Code Of Professional Conduct As Amended May 20, 1991;Bylaws And Implementing Resolutions Of Council As Amended January 8, 1990 [1991], American Institute Of Certified Public Accountants Jan 1991

Code Of Professional Conduct As Amended May 20, 1991;Bylaws And Implementing Resolutions Of Council As Amended January 8, 1990 [1991], American Institute Of Certified Public Accountants

AICPA Professional Standards

Booklet includes: AICPA Mission Statement Code of Professional Conduct Principles Rules as amended May 20, 1991 The Principles and Rules as set forth herein are further amplified by interpretations and rulings contained in AICPA Professional Standards (volume 2) Bylaws and implementing resolutions of Council as amended January 8, 1990.


Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1991, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1991

Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of June 1, 1991, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Professional Standards

No abstract provided.


Notice To Practitioners: Audit, Review, And Compilation Considerations : When A Predecessor Accountant Has Ceased Operations, American Institute Of Certified Public Accountants. Auditing Standards Division Jan 1991

Notice To Practitioners: Audit, Review, And Compilation Considerations : When A Predecessor Accountant Has Ceased Operations, American Institute Of Certified Public Accountants. Auditing Standards Division

AICPA Professional Standards

No abstract provided.


Comment Letters On The Exposure Draft, "Internal Control — Integrated Approach," Volume 1, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1991

Comment Letters On The Exposure Draft, "Internal Control — Integrated Approach," Volume 1, Committee Of Sponsoring Organizations Of The Treadway Commission

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Industry Accounting Guide For Insurance Agents And Brokers Dated August 15, 1991, American Institute Of Certified Public Accountants. Insurance Agents And Brokers Task Force Jan 1991

Comment Letters On Proposed Industry Accounting Guide For Insurance Agents And Brokers Dated August 15, 1991, American Institute Of Certified Public Accountants. Insurance Agents And Brokers Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On The Exposure Draft, "Internal Control — Integrated Approach," Volume 2, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1991

Comment Letters On The Exposure Draft, "Internal Control — Integrated Approach," Volume 2, Committee Of Sponsoring Organizations Of The Treadway Commission

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters To Coso Exposure Draft, "Internal Control - Integrated Framework," March 12 - June 14, 1991 Vol. 1;, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1991

Comment Letters To Coso Exposure Draft, "Internal Control - Integrated Framework," March 12 - June 14, 1991 Vol. 1;, Committee Of Sponsoring Organizations Of The Treadway Commission

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters To Coso Exposure Draft, "Internal Control - Integrated Framework," March 12 - June 14, 1991 Vol. 2;, Committee Of Sponsoring Organizations Of The Treadway Commission Jan 1991

Comment Letters To Coso Exposure Draft, "Internal Control - Integrated Framework," March 12 - June 14, 1991 Vol. 2;, Committee Of Sponsoring Organizations Of The Treadway Commission

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards : Reports On The Processing Of Transactions By Service Organizations;Reports On The Processing Of Transactions By Service Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Feb. 27, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1991

Proposed Statement On Auditing Standards : Reports On The Processing Of Transactions By Service Organizations;Reports On The Processing Of Transactions By Service Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Feb. 27, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The Auditing Standards Board is issuing this proposed statement on auditing standards (SAS) to provide guidance to practitioners engaged to audit the financial statements of an entity that uses a service organization in connection with the processing of transactions. This proposed Statement also provides guidance to auditors who issue reports for use by other auditors on procedures performed at service organizations. Examples of such service organizations include bank trust departments that invest and hold assets for employee benefit plans and electronic data processing service centers that process transactions and related data for user organizations. This proposed Statement provides guidance to …


Proposed Statement On Standards For Consulting Services : Definitions And Standards;Definitions And Standards; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Apr. 1, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee Jan 1991

Proposed Statement On Standards For Consulting Services : Definitions And Standards;Definitions And Standards; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Apr. 1, American Institute Of Certified Public Accountants. Management Advisory Services Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Consulting Services provided by CPAs in public practice have not been clearly defined in the existing Statements on Standards for Management Advisory Services. This proposed Statement on Standards for Consulting Services describes six categories of CPA consulting services, distinguishes them from attest services, reaffirms the basic standards in rule 201 of the AICPA Code of Conduct as applying to such services, and establishes three general consulting services standards that are client-oriented. The proposed Statement on Standards for Consulting Services in this exposure draft is intended to supersede the three current Statements on Standards for Management Advisory Services. The proposed Statement …


Proposed Statement On Auditing Standards : Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance;Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Apr. 9, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1991

Proposed Statement On Auditing Standards : Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance;Compliance Auditing Applicable To Governmental Entities And Other Recipients Of Governmental Financial Assistance; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Apr. 9, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

Since the issuance of Statement on Auditing Standards (SAS) No. 63, Compliance Auditing Applicable to Governmental Entities and Other Recipients of Governmental Financial Assistance, certain developments have occurred that affect the guidance provided by that Statement. These developments include the issuance by the Office of Management and Budget (OMB) of Circular A-133, Audits of Institutions of Higher Education and Other Nonprofit Institutions, and the revision of the OMB Compliance Supplement for Single Audits of State and Local Governments. In addition, the Auditing Standards Board became aware of certain issues related to the implementation of SAS No. 63 that required clarification. …


Proposed Statement On Auditing Standards : Letters To Underwriters In Conjunction With Filings Under The Securities Act Of 1933 And Letters Issued To A Requesting Party In Conjunction With Other Financing Transactions;Letters To Underwriters In Conjunction With Filings Under The Securities Act Of 1933 And Letters Issued To A Requesting Party In Conjunction With Other Financing Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1991, May 10, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1991

Proposed Statement On Auditing Standards : Letters To Underwriters In Conjunction With Filings Under The Securities Act Of 1933 And Letters Issued To A Requesting Party In Conjunction With Other Financing Transactions;Letters To Underwriters In Conjunction With Filings Under The Securities Act Of 1933 And Letters Issued To A Requesting Party In Conjunction With Other Financing Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1991, May 10, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The service of accountants providing letters to underwriters developed following enactment of the Securities Act of 1933 (the "Act"). Section 11 of the Act provides that underwriters, among others, could be liable if any part of a registration statement contains material omissions or misstatements. The Act also provides for an affirmative defense for underwriters if it can be demonstrated that, after a reasonable investigation, the underwriter had reasonable grounds to believe that there were no material omissions or misstatements. Consequently, underwriters request accountants to assist them in developing a record of reasonable investigation, called "due diligence," to help establish their …


Proposed Revision Of Ethics Interpretations 101-1.A.4 And 101-5 : Regarding Loans To And From Clients For Whom Services Are Performed Requiring Independence;Regarding Loans To And From Clients For Whom Services Are Performed Requiring Independence; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 9, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1991

Proposed Revision Of Ethics Interpretations 101-1.A.4 And 101-5 : Regarding Loans To And From Clients For Whom Services Are Performed Requiring Independence;Regarding Loans To And From Clients For Whom Services Are Performed Requiring Independence; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 9, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

The Professional Ethics Executive Committee recently considered existing pronouncements on independence in the AlCPA's Code of Conduct regarding loans to members from clients. The ethics committee concluded that in the circumstances of today's practice environment these pronouncements permitted financial relationships between the member and the client that could impair the appearance of independence. Accordingly, the ethics committee proposes a revision of the existing pronouncements that, in effect, will prohibit a member or a member's firm from having a loan to or from a client. However, the following loans will be grandfathered under the proposed revision: fully secured mortgage loans (including …


Proposed Statement Of Position : Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance ;Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 31, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee Jan 1991

Proposed Statement Of Position : Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance ;Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 31, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) supersedes chapter 3, paragraphs 3.1-3.4, and chapters 21-23 of the AICPA Audit and Accounting Guide Audits of State and Local Governmental Units and example 23 of SOP 89-6, Auditors' Reports in Audits of State and Local Governmental Units, and provides additional guidance on compliance auditing and single audits. The SOP updates the guide to reflect the following standards affecting the audits of federal financial assistance programs under the Single Audit Act: 1. Statement on Auditing Standards (SAS) No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit; 2. SAS No. 60, …


Proposed Statement Of Position : Audits Of Not-For-Profit Organizations Receiving Federal Awards;Audits Of Not-For-Profit Organizations Receiving Federal Awards; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Aug. 30, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee Jan 1991

Proposed Statement Of Position : Audits Of Not-For-Profit Organizations Receiving Federal Awards;Audits Of Not-For-Profit Organizations Receiving Federal Awards; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Aug. 30, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) provides guidance on the auditor's responsibilities when conducting an audit in accordance with Office of Management and Budget (OMB) Circular A-133, Audits of Institutions of Higher Education and Other Non-profit Institutions. This proposed SOP would amend the following AICPA audit and accounting guides: 1. Audits of Voluntary Health and Welfare Organizations; 2. Audits of Colleges and Universities; 3. Audits of Certain Nonprofit Organizations. In addition to providing an overview of the auditor's responsibilities in an audit of federal awards, this proposed SOP: 1. Describes the applicability of OMB Circular A-133. 2. Summarizes the differences …


Proposed Statement Of Position : Auditing Insurance Entities' Loss Reserves : Proposed Supplement To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies;Auditing Insurance Entities' Loss Reserves : Proposed Supplement To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Sept. 16, American Institute Of Certified Public Accountants. Auditing Insurance Entities' Loss Reserves Task Force Jan 1991

Proposed Statement Of Position : Auditing Insurance Entities' Loss Reserves : Proposed Supplement To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies;Auditing Insurance Entities' Loss Reserves : Proposed Supplement To Aicpa Audit And Accounting Guide, Audits Of Property And Liability Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Sept. 16, American Institute Of Certified Public Accountants. Auditing Insurance Entities' Loss Reserves Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement of position (SOP) is designed to provide guidance to auditors when auditing management's estimate of the liability for loss reserves of property and liability insurance entities. Following is a summary of some of the more significant matters discussed in the proposed SOP: 1. Methods available for estimating the liability for loss reserves and the types of data that may be used in developing such estimates, including an example of the application of a commonly used estimating method illustrating how the method may be used with two different types of data and a discussion of the difference in …


Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Nov. 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1991

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Nov. 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED REVISION OF INTERPRETATION 101-9 UNDER RULE 101: The Meaning of Certain Independence Terminology and the Effect of Family Relationships on Independence 2. PROPOSED ETHICS RULING UNDER RULE 101: Campaign Treasurer 3. PROPOSED ETHICS RULING UNDER RULE 101: Member on Board of Component Unit and Auditor of Oversight Entity 4. PROPOSED ETHICS RULING UNDER RULE 101: Member on Board of Material Component Unit and Auditor of Another Material Component Unit 5. PROPOSED ETHICS RULING UNDER RULE 301: Disclosure of Confidential Client Information 6. PROPOSED ETHICS RULING UNDER RULES 302 AND 503: Receipt of Contingent Fees or Commissions by Member's …


Uniform Cpa Examination. Questions And Unofficial Answers, 1991 May, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1991

Uniform Cpa Examination. Questions And Unofficial Answers, 1991 May, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Local Governmental Audit And Accounting Manual, As Of March 1, 1991: A Nonauthoritative Practice Aid, Susan Cornwall, Linda J. Huntley, Moshe S. Levitan, Michael A. Tursi Jan 1991

Local Governmental Audit And Accounting Manual, As Of March 1, 1991: A Nonauthoritative Practice Aid, Susan Cornwall, Linda J. Huntley, Moshe S. Levitan, Michael A. Tursi

Guides, Handbooks and Manuals

No abstract provided.


Savings Guide, American Institute Of Certified Public Accountants (Aicpa) Jan 1991

Savings Guide, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Practicing Cpa On Firm Management : A Collection Of Articles From The Aicpa Local Firms Newsletter, Graham G. Goddard Jan 1991

Practicing Cpa On Firm Management : A Collection Of Articles From The Aicpa Local Firms Newsletter, Graham G. Goddard

Guides, Handbooks and Manuals

No abstract provided.


Accounting And Auditing Update Handbook, American Institute Of Certified Public Accountants Jan 1991

Accounting And Auditing Update Handbook, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1991, American Institute Of Certified Public Accountants (Aicpa) Jan 1991

Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of June 1, 1991, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


1991 Community Bank Lender Survey Report, American Institute Of Certified Public Accountants. Private Companies Practice Section Jan 1991

1991 Community Bank Lender Survey Report, American Institute Of Certified Public Accountants. Private Companies Practice Section

Guides, Handbooks and Manuals

No abstract provided.


Recommending A Cpa Firm: How To Pick A Leader, American Institute Of Certified Public Accountants. Private Companies Practice Section Jan 1991

Recommending A Cpa Firm: How To Pick A Leader, American Institute Of Certified Public Accountants. Private Companies Practice Section

Guides, Handbooks and Manuals

No abstract provided.


Cash Management: Managing Your Business Dollars; Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division, American Institute Of Certified Public Accountants. Mas Education And Information Subcommittee Jan 1991

Cash Management: Managing Your Business Dollars; Business Advice From Cpas, American Institute Of Certified Public Accountants. Communications Division, American Institute Of Certified Public Accountants. Mas Education And Information Subcommittee

Guides, Handbooks and Manuals

No abstract provided.


Public Relations Guide For Cpas, American Institute Of Certified Public Accountants Jan 1991

Public Relations Guide For Cpas, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Thirty-Two Tax Facts: A 1991 Tax Preparation Checklist, American Institute Of Certified Public Accountants. Communications Division Jan 1991

Thirty-Two Tax Facts: A 1991 Tax Preparation Checklist, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.


Accounting Profession In Italy, Second Edition Revised; Professional Accounting In Foreign Country Series, Reconta Ernst & Young (Italy), Steven F. Moliterno Jan 1991

Accounting Profession In Italy, Second Edition Revised; Professional Accounting In Foreign Country Series, Reconta Ernst & Young (Italy), Steven F. Moliterno

Guides, Handbooks and Manuals

No abstract provided.


Planning For The Future: Your Social Security Benefits; Consumer Guide;, American Institute Of Certified Public Accountants. Communications Division Jan 1991

Planning For The Future: Your Social Security Benefits; Consumer Guide;, American Institute Of Certified Public Accountants. Communications Division

Guides, Handbooks and Manuals

No abstract provided.