Summaries of ethics rulings

Authors

American Institute of Certified Public Accountants

Files

Description

The Q&A's which follow were prepared by the staff as an aid to practitioners in resolving ethical problems. While every effort has been made to reflect accurately the files from which the Q&A's were prepared, and to avoid duplication, we recognize that we may not have been successful in every case. Therefore, it cannot be emphasized too strongly that in the summarization process an element of distortion may have been introduced in either the statement of the question or in the committee's reply. It must also be kept in mind that the ethics of the profession change to meet changing needs, and any of the Q&A's in this booklet could become outdated by a future ruling. Some of the positions taken may be at variance with the position of a reader's state board of accountancy or CPA society, and consultation with local organizations before taking action on any ethics matter is advised. Accordingly, the Q&A's in this booklet should be considered as a guide only and should not be taken to represent the official position of the division on any of the matters discussed herein. Members are urged to communicate directly with the division whenever they are unable to find authoritative information on specific ethical points.

Publication Date

1-1-1970

Relational Format

pamphlet

Publisher

Originally published by: American Institute of Certified Public Accountants

Keywords

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

Disciplines

Accounting | Taxation

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Recommended Citation

American Institute of Certified Public Accountants, "Summaries of ethics rulings" (1970). Guides, Handbooks and Manuals. 233.
https://egrove.olemiss.edu/aicpa_guides/233