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- AICPA Professional Standards (43)
- Tax Adviser (17)
- Guides, Handbooks and Manuals (14)
- AICPA Annual Reports (12)
- AICPA Committees (10)
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- Federal Publications (10)
- Haskins and Sells Publications (9)
- Association Sections, Divisions, Boards, Teams (7)
- Proceedings of the University of Kansas Symposium on Auditing Problems (7)
- Exposure Drafts, Comment Letters, and Statements of Position (5)
- Journal of Accountancy (3)
- Accounting Historians Journal (2)
- Newsletters (2)
- Statements on Auditing Standards (2)
- Accounting Trends and Techniques (1)
- Faculty Scholarship (1)
- Individual and Corporate Publications (1)
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Articles 91 - 120 of 146
Full-Text Articles in Taxation
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.
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.
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.
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.
Securities Acts And Independent Auditors : What Did Congress Intend? A Research Study, Jeremy L. Wiesen, Commission On Auditors' Responsibilities, Cohen Commission
Securities Acts And Independent Auditors : What Did Congress Intend? A Research Study, Jeremy L. Wiesen, Commission On Auditors' Responsibilities, Cohen Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1978, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1978, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Illegal Acts By Clients; Statement On Auditing Standards, 017, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Illegal Acts By Clients; Statement On Auditing Standards, 017, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Statements on Auditing Standards
This Statement provides guidance for an auditor when client acts that appear to him to be illegal come to his attention during an examination of financial statements in accordance with generally accepted auditing standards. This Statement also discusses the extent of the attention he should give, when performing such an examination, to the possibility that such acts may have occurred. The types of acts encompassed by this Statement include illegal political contributions, bribes, and other violations of laws and regulations.
Effect Of Litigation On Independent Auditors : A Research Study, Henry R. Jaenicke, ;Commission On Auditors' Responsibilities;Cohen Commission, Commission On Auditors' Responsibilities, Cohen Commission
Effect Of Litigation On Independent Auditors : A Research Study, Henry R. Jaenicke, ;Commission On Auditors' Responsibilities;Cohen Commission, Commission On Auditors' Responsibilities, Cohen Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1977, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1977, 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), 1976, April 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Proposed Statement On Auditing Standards : Illegal Acts By Clients;Illegal Acts By Clients; Exposure Draft (American Institute Of Certified Public Accountants), 1976, April 30, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement does not contain specific procedures to detect an illegal act by a client. An examination in accordance with generally accepted auditing standards cannot be expected to provide assurance that illegal acts will be detected. This limitation is considered in another proposed Statement entitled "The Independent Auditor's Responsibility for the Detection of Errors and Irregularities" also issued for comment today. The proposed Statement does specify that the auditor should be aware of the possibility that illegal acts may have occurred that may have a material effect on the financial statements. It further requires that should an auditor become …
Statements On Responsibilities In Tax Practice, American Institute Of Certified Public Accountants. Federal Tax Division
Statements On Responsibilities In Tax Practice, American Institute Of Certified Public Accountants. Federal Tax Division
AICPA Professional Standards
No abstract provided.
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1976, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Aicpa Professional Standards: Statements On Responsibilities In Tax Practice As Of July 1, 1976, 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 September 1, 1975, American Institute Of Certified Public Accountants. Committee On Federal Taxation
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.
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.
Provisions In Cpa Laws & Regulation, United States. Army Audit Agency, American Institute Of Certified Public Accountants (Aicpa)
Provisions In Cpa Laws & Regulation, United States. Army Audit Agency, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
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.
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.
Accounting Legislation: A Plan For Action, Talks Given At The Third National Conference On State Legislation, Setember 1968, Chicago, American Institute Of Certified Public Accountants. Committee On State Legislation
Accounting Legislation: A Plan For Action, Talks Given At The Third National Conference On State Legislation, Setember 1968, Chicago, American Institute Of Certified Public Accountants. Committee On State Legislation
AICPA Committees
No abstract provided.
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.
Recognition Of Administrative Proceedings Of A Prior Year; Statements On Responsibilities In Tax Practice 04, American Institute Of Certified Public Accountants. Federal Taxation Division
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
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
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.
Proposed Statement On Responsibilities In Tax Practice, Entitled : Use Of Estimates;Use Of Estimates; Exposure Draft (American Institute Of Certified Public Accountants), 1968, Jan. 17, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Proposed Statement On Responsibilities In Tax Practice, Entitled : Use Of Estimates;Use Of Estimates; Exposure Draft (American Institute Of Certified Public Accountants), 1968, Jan. 17, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Exposure Drafts, Comment Letters, and Statements of Position
This Statement considers the responsibility of a certified public accountant in connection with the use of estimates in the preparation of a Federal tax return which he signs as preparer. A certified public accountant may prepare tax returns involving the use of estimates if either such use is generally acceptable or, under the circumstances, it is impracticable to obtain adequate actual data. When estimates are used, they should be presented in such a manner as to avoid the implication of greater accuracy than exists. The CPA should satisfy himself that estimated amounts are reasonable under the circumstances.
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.
Answers To Questions On Returns; Statements On Responsibilities In Tax Practice 03, American Institute Of Certified Public Accountants. Committee On Federal Taxation
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.
Nature Of The Examination And Certificate Required By Paragraph (A)(5) Of Rule 206(4)-2 Under The Investment Advisers Act Of 1940, United States. Securities And Exchange Commission
Nature Of The Examination And Certificate Required By Paragraph (A)(5) Of Rule 206(4)-2 Under The Investment Advisers Act Of 1940, United States. Securities And Exchange Commission
Federal Publications
Review of accountants' certificates filed under paragraph (a)(5) of Rule 206(4)-2 under the Investment Advisers Act of 1940, which requires that at least once a year an independent public accountant shall verify by actual examination all funds and securities of clients held by an investment adviser, indicates a wide variation in the scope of the examinations made and the content of the accountants' certificates. Under the circumstances, the Securities and Exchange Commission deems it appropriate to describe the nature of the examination to be made and the content of the accountant's certificate.
Signature Of Reviewer : Assumption Of Preparer's Responsibility; Statements On Responsibilities In Tax Practice 02, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Signature Of Reviewer : Assumption Of Preparer's Responsibility; Statements On Responsibilities In Tax Practice 02, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Signature Of Preparer; Statements On Responsibilities In Tax Practice 01, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Signature Of Preparer; Statements On Responsibilities In Tax Practice 01, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.
Statements On Responsibilities In Tax Practice, September 1964, American Institute Of Certified Public Accountants. Committee On Federal Taxation
Statements On Responsibilities In Tax Practice, September 1964, American Institute Of Certified Public Accountants. Committee On Federal Taxation
AICPA Professional Standards
No abstract provided.