Exposure Drafts, Comment Letters, and Statements of Position
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Description
1. PROPOSED REVISION OF INTERPRETATION 101-3 UNDER RULE 101: Provision of Other Accounting Services to Clients; 2. PROPOSED RULING UNDER RULE 101 AND RULE 102: Member Is Connected With an Entity That Has a Loan to a Client; 3. PROPOSED REVISION OF INTERPRETATION 102-1 UNDER RULE 102: Knowing Misrepresentations in the Preparation of Financial Statements or Records; 4. PROPOSED RULING UNDER RULE 302: Investment Advisory Services; 5. PROPOSED RULING UNDER RULE 302 AND RULE 503: Commission and Contingent Fee Arrangements With Nonattest Client; 6. PROPOSED REVISION OF INTERPRETATION 501-4 UNDER RULE 501: Negligence in the Preparation of Financial Statements or Records; 7. PROPOSED INTERPRETATION UNDER RULE 501: Failure to File Tax Return or Pay Tax Liability; 8. PROPOSED DELETION OF INTERPRETATION 505-1 UNDER RULE 505: Investment in Accounting Organization
Publication Date
1998
Relational Format
Book
Keywords
Accountants -- Professional ethics -- Standards -- United States; Auditors -- Professional ethics -- Standards -- United States; Business ethics -- United States
Disciplines
Accounting | Taxation
Recommended Citation
American Institute of Certified Public Accountants. Professional Ethics Executive Committee, "Omnibus proposal of Professional Ethics Division interpretations and rulings; Exposure draft (American Institute of Certified Public Accountants), 1998, Nov. 16" (1998). Exposure Drafts, Comment Letters, and Statements of Position. 644.
https://egrove.olemiss.edu/aicpa_sop/644
Comments
Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.