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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.
AICPA's Library began in 1918 with 2,000 books and pamphlets, part of the collection being a donation of Leonard H. Conant, a former president of the organization. An endowment fund organized by George O. May helped sustain the library’s collections through the years. In August 2001, AICPA transferred its library the University of Mississippi.
Professional accountancy organizations who are members the International Federation of Accountants (IFAC), [9] such as Institute of Chartered Accountants in England and Wales (ICAEW), [10] the Association of International Certified Professional Accountants (AICPA), [11] the Institute of Management Accountants (IMA) [12] and Institute of ...
AICPA Code of Professional Conduct; Alternatives to the Ten Commandments; American Bar Association Model Rules of Professional Conduct; ANSI/ASIS PSC.1-2012; ANSI/ASIS PSC.4-2013; APA Ethics Code; Aviators Code Initiative
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 ...
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.
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.
Prior to the ASC, accounting standards were scattered over a number of publications issued by the FASB and the AICPA. Some publications were considered more authoritative than others, and a GAAP hierarchy of five levels was recognized; see Statement on Auditing Standards No. 69 full-text.. The AICPA Industry Audit and Accounting Guides are part ...