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;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.
American Institute of Accountants -- By-laws;Accountants -- Professional ethics -- Standards -- United States
This booklet contains the By-laws of the American Institute of Accountants as amendedJanuary 13, 1959, and the Rules of Professional Conduct as revisedjanuary 20, 1958, and numbered opinions 1-8.
American Institute of Accountants -- By-laws;Accountants -- Professional ethics -- Standards -- United States
This booklet contains the By-laws of the American Institute of Accountants as amended February 2, 1960, and the Rules of Professional Conduct as revised February 2, 1960, and numbered opinions 1-8.
American Institute of Accountants -- By-laws;Accountants -- Professional ethics -- Standards -- United States
This booklet contains the By-laws of the American Institute of Accountants as amended December 27, 1960, and the Rules of Professional Conduct as revised December 27, 1960, objectives of the Institute adopted by Council and numbered opinions 1-10.
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.
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.
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;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...
Auditing -- Standards -- United States;Business consultants -- United States;Consultants;Auditors' reports --Standards -- United States
This statement provides guidance that an accountant in public practice (“reporting accountant”), either in connection with a proposal to obtain a new client or otherwise, should apply3—a. When preparing a written report on the application of...
Auditing -- Standards -- United States;Auditors' reports --Standards -- United States;
This amendment revises Statement on Auditing Standards (SAS) No. 50, Reports on the Application of Accounting Principles (AICPA, Professional Standards, vol. 1, AU sec. 625), to prohibit an accountant from providing a written report on the...
