American Institute of Accountants -- By-laws;Accountants -- Professional ethics -- Standards -- United States
This booklet contains the By-laws of the American Institute of Accountants as amended January 9, 1956, and the Rules of Professional Conduct as revised December 19, 1950.
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
Includes the Institute's by-laws as amended January 20, 1958, the Rules of Professional Conduct as revised January 20, 1958, and the six numbered opinions of the Committee on Professional ethics.
This article examines the importance of the treatment H. K. Hathaway gave to product costing issues in his depression-era writings. The paper compares Hathaway's approach to product costing with the contributions of Alexander Hamilton Church, H....
Accounting writers have invariably referred to the accounting literature of the 1960s and 1970s as the earliest source of discussion about the impact of budgets upon manager behaviour. This short paper identifies a number of accounting writers of...
This Statement is a codification of and supersedes Statements on Auditing Procedure Nos. 33 through 54 previously issued by the Committee on Auditing Procedure. It incorporates all of the substantive matters covered in those Statements. At the time...