Ads
related to: aicpa code rules- Accounting & Auditing
Advanced Accounting and Auditing
New standards and emerging issues.
- Tax Strategies
For the High-Income Individual.
Connect With Tax Professionals.
- EDGE Career Development
Hone the skills you need.
To grow as a leader.
- Advanced PFP
Advanced Personal FinancialPlanning
Expert insights.
- Advanced Estate Planning
High-level tax training.
New planning techniques.
- Practitioners
Evolve your firm vision.
And make it a reality.
- Accounting & Auditing
Search results
Results From The WOW.Com Content Network
The AICPA Code of Professional Conduct is a collection of codified statements issued by the American Institute of Certified Public Accountants that outline a CPA's ethical and professional responsibilities. [1]
Under the AICPA's Code of Professional Ethics under Rule 203 – Accounting Principles, a member must depart from GAAP if following it would lead to a material misstatement on the financial statements, or otherwise be misleading. In the departure, the member must disclose, if practical, the reasons why compliance with the accounting principle ...
Founded in 1887 as the American Association of Public Accountants (AAPA), the organization sets ethical standards and U.S. auditing standards. It also develops and grades the Uniform CPA Examination. AICPA is headquartered in Durham, North Carolina, and maintains additional offices in New York City, Washington, D.C., and Ewing, New Jersey. [3]
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 ...
In the United States, the standards are promulgated by the Auditing Standards Board, a division of the American Institute of Certified Public Accountants (AICPA). AU [ 1 ] Section 150 states that there are ten standards: [ 2 ] three general standards, three fieldwork standards, and four reporting standards.
AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2007 full-text: June 1, 2007 See also. Business and economics portal; ... Code of Conduct;
The AICPA Codes of Professional Conduct collection includes the following: The ET (ethics) sections from the Professional Standards from 1974 through 2005; The BL (by-laws) sections of the Professional Standards from 1974 through 2005; Separately published pamphlets of the Code from 1917 through 1997
A registered public accounting firm and its employees must adhere to independence standards as prescribed in the AICPA's Code of Professional Conduct and interpretations and the Standards Nos. 2 and 3 and any interpretations of the Independence Standards Board.
Ad
related to: aicpa code rules