Proposed ruling no. 66 under ET section 191 : use of CPA designation by member not in public practice ;Use of CPA designation by member not in public practice; Exposure draft (American Institute of Certified Public Accountants), 1986, June 13

Authors

American Institute of Certified Public Accountants. Professional Ethics Executive Committee

Files

Description

To provide guidance to members not in public practice on the use of the CPA designation, the Professional Ethics Executive Committee proposes, subject to member comment, to issue Ruling 66 under ET section 191 of the AICPA Code of Professional Ethics. Ruling 66 provides that the use of the CPA designation by a member who is not in public practice in a manner to imply that the member is independent of the employer will be considered a knowing misrepresentation of fact.

Publication Date

1986

Relational Format

Book

Keywords

Accountants -- Professional ethics -- Standards -- United States

Disciplines

Accounting | Taxation

Comments

Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.

Recommended Citation

American Institute of Certified Public Accountants. Professional Ethics Executive Committee, "Proposed ruling no. 66 under ET section 191 : use of CPA designation by member not in public practice ;Use of CPA designation by member not in public practice; Exposure draft (American Institute of Certified Public Accountants), 1986, June 13" (1986). Exposure Drafts, Comment Letters, and Statements of Position. 490.
https://egrove.olemiss.edu/aicpa_sop/490