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.
Auditing -- Standards -- United States;Financial statements -- Standards -- United States;
This Statement sets forth standards and provides guidance to an accountant1 concerning performance and reporting in all engagements to apply agreed-upon procedures to specified elements, accounts, or items of a financial statement, except as noted...