Accountants -- Professional ethics -- Standards -- United States;American Institute of Certified Public Accountants -- By-laws
he Ethics section for 2007 was extracted from a galley furnished by the AICPA. Pages 4269-4385 have been copied from 2006 as no changes were made in these pages.
Auditing -- Standards -- United States;Specialists
The purpose of this Statement is to provide guidance to the auditor who uses the work of a specialist in performing an examination of financial statements in accordance with generally accepted auditing standards. For purposes of this Statement, a...
An independent auditor plans, conducts, and reports the results of an audit in accordance with generally accepted auditing standards (GAAS). Auditing standards provide a measure of audit quality and the objectives to be achieved in an audit....
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
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
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 as amended January 14, 1992; and Bylaws and implementing resolutions o0f Council as amended May 26, 1993.
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...