Accountants -- Professional ethics -- Standards -- United States
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...
Accountants -- Professional ethics -- Standards -- United States
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.
Accountants -- Professional ethics -- Standards -- United States
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...
Accountants -- Professional ethics -- Standards -- United States
The Q&A's which follow were prepared by the staff as an aid to practitioners in resolving ethical problems. While every effort has been made to reflect accurately the files from which the Q&A's were prepared, and to avoid duplication, we recognize...
Accountants -- Professional ethics -- Standards -- United States
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...
Accountants -- Professional ethics -- Standards -- United States
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...
Accountants -- Professional ethics -- Standards -- United States
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...
Accountants -- Professional ethics -- Standards -- United States
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...
Accountants -- Professional ethics -- Standards -- United States
The contents of this volume are arranged as follows: Code of Professional Ethics, Concepts of Professional Ethics, Rules of Conduct: Definitions and Applicability, Independence, Integrity and Objectivity, Competence and Technical Standards,...
Accountants -- Professional ethics -- Standards -- United States
There are four categories of ethical standards. They are described in the following paragraphs. The first, Concepts of Professional Ethics, is a philosophical essay approved by the professional ethics division. The essay suggests behavior which...
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
This volume, which is a reprint of volume 2, the looseleaf edition of AICPA Professional Standards, contains Concepts of Professional Ethics, Rules of Conduct, Summaries of Ethics Rulings ("Q & As"), and the Bylaws of the American Institute of...
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
This volume, which is a reprint of volume 2, the looseleaf edition of AICPA Professional Standards, contains Concepts of Professional Ethics, Rules of Conduct, Interpretations of Rules of Conduct, Ethics Rulings, and the Bylaws of the American...
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
This volume, which is a reprint of volume 2, the looseleaf edition of AICPA Professional Standards, contains Concepts of Professional Ethics, Rules of Conduct, Interpretations of Rules of Conduct, Ethics Rulings, and the Bylaws of the American...
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws;Accounting -- Quality control
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws;Accounting -- Quality control
This volume, which is a reprint of volume 2, the looseleaf edition of AICPA Professional Standards, contains Concepts of Professional Ethics, Rules of Conduct, Interpretations of Rules of Conduct, Ethics Rulings, the Bylaws of the American...