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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.
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 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 ...
Download as PDF; Printable version; In other projects ... AICPA Code of Professional Conduct; AICPA Statements of Position; ... Form 13F; I. Institute of Management ...
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.
The American Institute of Certified Public Accountants has issued guidance to accountants and auditors since 1917, when, at the behest of the U.S. Federal Trade Commission and auspices of the Federal Reserve Board, it issued a series of pamphlets to the accounting community in regard to preparing financial statements and auditing (then referred to as "verification" and later "examination"). [4]
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 ...
The three primary goals of the codification are "simplify user access by codifying all authoritative U.S. GAAP in one spot, ensure that the codification content accurately represented authoritative U.S. GAAP as of July 1, 2009, and to create a codification research system that is up-to-date for the released results of standard-setting activity."