American Institute of Accountants -- By-laws;Accountants -- Professional ethics -- Standards -- United States
This booklet contains the Bylaws and Rules of professional conduct of the Institute of Accountants, including amendments prepared by the committee on professional ethics and declared effective May 16, 1929.
"Together with Statements on auditing procedure ... [and otherpublications] this pamphlet supplants the earlier pamphlet, Examination of financial statements by independent public accountants, published ... in 1936
Abstract: Confusion as to the real nature of commercial goodwill is well-entrenched in the literature, as evidenced by accountants' attention to valuation formulae rather than the underlying assets. The paper traces conceptual clarification of...
American Institute of Certified Public Accountants -- By-laws;Accountants -- Professional ethics -- Standards -- United States
This booklet contains the Institute's by-laws as amended March 4, 1965, code of professional ethics as amended March 4, 1965, numbered opinions of the Committee on Professional Ethics nos. 1-15, and Objectives of the Institute adopted by Council.