This statement revises: Generally Accepted Auditing Standards; auditor's study and evaluation of internal control, receivables and inventories; consistency of application of generally accepted accounting principles; public warehouses--controls and...
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
"Concepts of Professional Ethics" is a philosophical essay approved by the professional ethics division. The essay suggests behavior which CPAs should strive for beyond the minimum level of acceptable conduct set forth in the Rules of Conduct. It...
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
Booklet includes: AICPA mission statement; Code of Professional Conduct Principles Rules as adopted January 12,1988 The Principles and Rules as set forth herein are further amplified by rulings and interpretations contained in AICPA Professional...