Accountants -- Professional ethics -- Standards -- United States
o call this book a revision of John L. Carey's Professional Ethics of Certified Public Accountants, published in 1956, is an understatement requiring some explanation. It is true that the current version, like its predecessor, has three main parts...
American Institute of Certified Public Accountants -- By-laws;Accountants -- Professional ethics -- Standards -- United States
This booklet contains the Institute's by-laws, code of professional ethics, numbered opinions of the Committee on Professional Ethics, and Objectives of the Institute adopted by Council.
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
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...
American Institute of Certified Public Accountants -- By-laws
This booklet contains the Bylaws of the American Institute of Certified Public Accountants as amended February 1, 1974 and Implementing Resolutions of Council, Objectives of the Institute, and a Descripton of the Professional Practice of Certified...
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
The booklet contains the Bylaws and implementing resolutions of Council as amended October 15, 1981 and the Rules of conduct of the code of professional ethics as amended March 31, 1979.
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
Booklet includes: Bylaws and implementing Resolutions of Council as amended May 10, 1983 and Rules of Conduct of the Code of Professional Ethics as amended January 6, 1983: The Rules of Conduct as set forth herein are further amplified by rulings...
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
"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...
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 amended May 20, 1991 The Principles and Rules as set forth herein are further amplified by interpretations and rulings contained in AICPA Professional...
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
Booklet contains: AICPA Mission Statement; Code of professional conduct as amended January 14, 1992; and Bylaws and implementing resolutions o0f Council as amended January 14, 1992.
Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
Booklet contains: AICPA Mission Statement; Code of Professional Conduct Principles Rules as amended January 14, 1992 The Principles and Rules as set forth herein are further amplified by interpretations and rulings contained in AICPA Professional...