56,075 research outputs found

    Omnibus proposal of Professional Ethics Division interpretations and rulings; Exposure draft (American Institute of Certified Public Accountants), 1995, July 19

    Get PDF
    1. PROPOSED REVISION OF DEFINITION UNDER ET SECTION 92: Financial Statements; 2. PROPOSED RULING UNDER RULE 203: Applicability of Rule 203 to Members Performing Litigation Support Services; 3. PROPOSED RULING UNDER RULE 102: Client Advocacy and Expert Witness Services ? PROPOSED RULING UNDER RULE 101: Member\u27s Indemnification of a Clienthttps://egrove.olemiss.edu/aicpa_sop/1611/thumbnail.jp

    Rules of professional conduct: including amendments and additions prepared by the Committee on Professional Ethics and approved by the Council prior to September 30, 1919

    Get PDF
    Rules of Professional Conduct are eleven in number in 1919.https://egrove.olemiss.edu/aicpa_comm/1060/thumbnail.jp

    Rules of professional conduct: prepared by the Committee on Professional Ethics and approved by the Council April 9, 1917

    Get PDF
    Rules of Professional Conduct are eight in number in 1917.https://egrove.olemiss.edu/aicpa_comm/1067/thumbnail.jp

    Accountants’ letterhead samples

    Get PDF
    https://egrove.olemiss.edu/aicpa_guides/2625/thumbnail.jp

    Omnibus proposal of Professional Ethics Division interpretations and rulings ;Revision to interpretation 101-5 under rule of conduct 101, Independence: The meaning of certain terminology used in Rule 101-A-3;Meaning of certain terminology used in Rule 101-A-3;Ruling No. 66 under rule of conduct 101, Independence: Member\u27s investment in individual retirement account or Keogh Retirement Plan;Member\u27s investment in individual retirement account or Keogh Retirement Plan;Ruling No. 67 under rule of conduct 101, Independence: Member\u27s depository relationship with client financial institution;Member\u27s depository relationship with client financial institution;Ruling No. 68 under rule of conduct 101, Independence: Servicing of Loan;Servicing of Loan;Ruling No. 69 under rule of conduct 101, Independence: Blind Trust;Blind Trust;Ruling No. 70 under rule of conduct 101, Independence: Joint investment with a promoter and/or general partner;Joint investment with a promoter and/or general partner;Ruling No. 182 under rule of conduct 501, Acts Discreditable: Termination of engagement prior to completion;Termination of engagement prior to completion;Withdrawal of interpretation 201-3 under rule 201, General Standards: Shopping for Accounting or Auditing Standards;Shopping for Accounting or Auditing Standards; Exposure draft (American Institute of Certified Public Accountants), 1987, May 25

    Get PDF
    The Professional Ethics Executive Committee proposes to revise Interpretation 101-5 in order to provide guidance to members with respect to the terms loans and financial institution as used in Rule 101. Investment by a member\u27s IRA or Keogh plan in a client would be considered to impair that member\u27s independence with respect to that client. The member\u27s independence would not be considered impaired with respect to the financial institution provided that the checking account, savings accounts, certificates of deposit, and money market account are fully insured. The mere servicing of a member\u27s loan by a client financial institution would not impair the member\u27s independence with respect to the client. A member\u27s independence would be considered impaired whether or not the member\u27s direct financial interest in the client is placed in a blind trust. Ruling No. 62 under ET section 191 provides guidance for joint investments when both the member and client are limited partners. If a member has been engaged to prepare a tax return and the client or the member terminates the engagement before the tax return is delivered to the client, the member\u27s responsibility is to return only those records originally provided. The committee proposed that Interpretation 201, Shopping for Accounting or Auditing Standards, be withdrawn.https://egrove.olemiss.edu/aicpa_sop/1505/thumbnail.jp

    Proposal of Professional Ethics Division; Exposure draft (American Institute of Certified Public Accountants), 2007, Aug. 13

    Get PDF
    Proposed revision of ET section 92: Definintion of Firm; Proposed addition to ET section 92: Definition of network; Proposed interpretation of 101-17, , Networks and Network Firmshttps://egrove.olemiss.edu/aicpa_sop/1333/thumbnail.jp
    • …
    corecore