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Joseph Edmund Sterrett outlined the debate and issues in setting up a Code of Professional Conduct in his address to the annual meeting of the American Association of Public Accountants in 1907 [2] The earliest "official" version of the code of professional conduct among American accountants was issued by the American Institute of Accountants on April 9, 1917.
Limited Review of Interim Financial Information full-text: December 1975 11: ... AICPA Professional Standards: Auditing as of July 1, 1976 full-text: July 1, 1976
Peer review of accounting firms is focused on helping maintain independence within a firm. A peer review is a recurring external assessment of a firm's quality control system, sometimes referred to as monitoring. This process helps members cultivate and increase audit quality to further advance the uniformity within the profession.
The list also includes titles from the earlier series: AICPA Accounting Guides and AICPA Industry Audit Guides. Links to full-text of the Guides are provided for many of the titles prior to 2000. The Comments column provides references to sections of Accounting Standards Codification (ASC) which complement or supersede a particular Audit and ...
Statement on Standards for Attestation Engagements no. 18 (SSAE No. 18 or SSAE 18) is a Generally Accepted Auditing Standard produced and published by the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board. Though it states that it could be applied to almost any subject matter, its focus is reporting on the ...
AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed. [4] [5] The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in ...
Many Americans are counting on their tax refunds to help make ends meet. Here's when you can expect yours.
Scope of the independent auditor's review of internal control full-text: 1958 October 30: Responsibilities and functions of the independent auditor in the examination of financial statements full-text: 1960 September 31: Consistency full-text: 1961 October 32: Qualifications and disclaimers (clarification of reporting standards) full-text: 1962 ...