AICPA Professional Standards

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  Reporting on compiled financial statements; Statement on standards for accounting and review services 5

  American Institute of Certified Public Accountants. Accounting and Review Services Committee

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  AICPA Professional Standards: Statements on responsibilities in tax practice as of June 1, 1982

  American Institute of Certified Public Accountants. Committee on Federal Taxation

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  AICPA Professional Standards: Management advisory services as of June 1, 1982

  American Institute of Certified Public Accountants. Management Advisory Services Executive Committee

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  MAS consultations; Statement on standards for management advisory services 3

  American Institute of Certified Public Accountants. Management Advisory Services Executive Committee

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  MAS engagements; Statement on standards for management advisory services 2

  American Institute of Certified Public Accountants. Management Advisory Services Executive Committee

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  AICPA Professional Standards: Quality control as of June 1, 1982;

  American Institute of Certified Public Accountants. Quality Control Standards Committee;

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  AICPA Professional Standards: Accounting Current Text as of June 1, 1981

  American Institute of Certified Public Accountants

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  AICPA Professional Standards: Auditing as of June 1, 1981

  American Institute of Certified Public Accountants

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  AICPA Professional Standards: Ethics, Bylaws, Quality control, as of June 1, 1981

  American Institute of Certified Public Accountants

  This volume, which is a reprint of volume 2, the looseleaf edition of AICPA Professional Standards, contains Concepts of Professional Ethics, Rules of Conduct, Interpretations of Rules of Conduct, Ethics Rulings, the Bylaws of the American Institute of Certified Public Accountants, and Quality Control.

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  Bylaws and implementing resolutions of Council as amended October 15, 1981;Rules of conduct of the code of professional ethics as amended March 31, 1979 [1981]

  American Institute of Certified Public Accountants

  The booklet contains the Bylaws and implementing resolutions of Council as amended October 15, 1981 and the Rules of conduct of the code of professional ethics as amended March 31, 1979.

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  AICPA Professional Standards: Accounting and Review Standards as of June 1, 1981

  American Institute of Certified Public Accountants. Accounting and Review Services Committee

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  Communications between predecessor and successor accountants; Statement on standards for accounting and review services 4

  American Institute of Certified Public Accountants. Accounting and Review Services Committee

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  Compilation reports on financial statements included in certain prescribed forms; Statement on standards for accounting and review services 3

  American Institute of Certified Public Accountants. Accounting and Review Services Committee

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  AICPA Professional Standards: Statements on responsibilities in tax practice as of June 1, 1981

  American Institute of Certified Public Accountants. Committee on Federal Taxation

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  Implementing indexation of the tax laws; Statement of tax policy 9

  American Institute of Certified Public Accountants. Federal Taxation Division

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  AICPA Professional Standards: Management advisory services practice standards as of June 1, 1981

  American Institute of Certified Public Accountants. Management Advisory Services Executive Committee

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  Definitions and standards for MAS practice; Statement on standards for management advisory services 1

  American Institute of Certified Public Accountants. Management Advisory Services Executive Committee

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  AICPA Professional Standards: Accounting Current Text as of June 1, 1980

  American Institute of Certified Public Accountants

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  AICPA Professional Standards: Auditing as of June 1, 1980

  American Institute of Certified Public Accountants

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  AICPA Professional Standards: Ethics, Bylaws, Quality control as of June 1, 1980

  American Institute of Certified Public Accountants

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  AICPA Professional Standards: Accounting and Review Standards as of June 1, 1980

  American Institute of Certified Public Accountants. Accounting and Review Services Committee

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  AICPA Professional Standards: Statements on responsibilities in tax practice as of June 1, 1980

  American Institute of Certified Public Accountants. Committee on Federal Taxation

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  Analysis of capital cost recovery proposals; Statement of tax policy 7

  American Institute of Certified Public Accountants. Federal Taxation Division

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  Indexation of the tax laws for inflation; Statement of tax policy 6

  American Institute of Certified Public Accountants. Federal Taxation Division

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  Suggested improvements for the social security retirement system; Statement of tax policy 8

  American Institute of Certified Public Accountants. Federal Taxation Division

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  AICPA Professional Standards: Statements of management advisory services as of June 1, 1980

  American Institute of Certified Public Accountants. Management Advisory Services Executive Committee

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  AICPA Professional Standards: Accounting Current text as of July 1, 1979

  American Institute of Certified Public Accountants

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  AICPA Professional Standards: Auditing as of July 1, 1979

  American Institute of Certified Public Accountants

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  AICPA Professional Standards: Ethics, Bylaws, Quality control as of July 1, 1979

  American Institute of Certified Public Accountants

  This volume, which is a reprint of volume 2, the looseleaf edition of AICPA Professional Standards, contains Concepts of Professional Ethics, Rules of Conduct, Interpretations of Rules of Conduct, Ethics Rulings, the Bylaws of the American Institute of Certified Public Accountants, and Quality Control.

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  Referendum: Background information on proposed amendments to the Code of Professional Ethics, January 30, 1979

  American Institute of Certified Public Accountants

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  AICPA Professional Standards: Accounting and Review Standards as of June 1, 1979

  American Institute of Certified Public Accountants. Accounting and Review Services Committee

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  Reporting on comparative financial statements; Statement on standards for accounting and review services 2

  American Institute of Certified Public Accountants. Accounting and Review Services Committee

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  AICPA Professional Standards: Statements on responsibilities in tax practice as of July 1, 1979

  American Institute of Certified Public Accountants. Committee on Federal Taxation

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  Taxation of the formation and combination of business enterprises; Statement of tax policy 5

  American Institute of Certified Public Accountants. Federal Taxation Division

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  AICPA Professional Standards: Statements of management advisory services as of July 1, 1979

  American Institute of Certified Public Accountants. Management Advisory Services Executive Committee

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  System of quality control for a CPA firm; Statement on quality control standards 1

  American Institute of Certified Public Accountants. Quality Control Standards Committee

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  AICPA Professional Standards: Accounting Current text as of July 1, 1978

  American Institute of Certified Public Accountants

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  AICPA Professional Standards: Auditing as of July 1, 1978

  American Institute of Certified Public Accountants

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  AICPA Professional Standards: Ethics, Bylaws, Quality control, as of July 1, 1978

  American Institute of Certified Public Accountants

  This volume, which is a reprint of volume 2, the looseleaf edition of AICPA Professional Standards, contains Concepts of Professional Ethics, Rules of Conduct, Interpretations of Rules of Conduct, Ethics Rulings, the Bylaws of the American Institute of Certified Public Accountants, and the Voluntary Quality Control Review Program for CPA Firms.

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  Rules of conduct as amended March 31, 1978;Bylaws and implementing resolutions of Council as amended March 31, 1978

  American Institute of Certified Public Accountants

  This booklet reflects amendments to the rules of conduct and bylaws of the Institute approved by the membership effective March 31, 1978. The code of professional ethics consists of three parts: concepts of professional ethics, a philosophical essay approved by the professional ethics division the rules of conduct, which constitute enforceable standards approved by the membership and interpretations of rules of conduct, which have been adopted by the executive committee of the professional ethics division as guidelines, following exposure to state CPA societies and boards of accountancy. The full code of professional ethics, plus interpretations and ethics rulings summarizing application of the rules to a particular set of facts, are codified in Volume 2 of the AICPA Professional Standards looseleaf service and in the paperback edition of the service. This material is not included in this booklet since the ethics division is reviewing the concepts, interpretations, and rulings in the light of the new rule 502 on advertising. The four interpretations of that rule that were included in the ballot material are included herein (Appendix D) for reference.

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  Compilation and review of financial statements; Statement on standards for accounting and review services 1

  American Institute of Certified Public Accountants. Accounting and Review Services Committee

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  AICPA Professional Standards: Statements on responsibilities in tax practice as of July 1, 1978

  American Institute of Certified Public Accountants. Committee on Federal Taxation

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  AICPA Professional Standards: Statements of management advisory services as of July 1, 1978

  American Institute of Certified Public Accountants. Management Advisory Services Executive Committee

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  AICPA Professional Standards: Accounting Current Text as of July 1, 1977

  American Institute of Certified Public Accountants

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  AICPA Professional Standards: Auditing as of July 1, 1977

  American Institute of Certified Public Accountants

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  AICPA Professional Standards: Ethics, Bylaws as of July 1, 1977

  American Institute of Certified Public Accountants

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  AICPA Professional Standards: Ethics, Bylaws, Quality control, as of July 1, 1977

  American Institute of Certified Public Accountants

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  Code of professional ethics, May 1, 1977 edition;Concepts of professional ethics [1977];Rules of conduct, effective March 1, 1973 [1977];Interpretations of rules of conduct [1977];Ethics rulings [1977]

  American Institute of Certified Public Accountants

  There are four categories of ethical standards. They are described in the following paragraphs. The first, Concepts of Professional Ethics, is a philosophical essay approved by the professional ethics division. The essay suggests behavior which CPAs should strive for beyond the minimum level of acceptable conduct set forth in the Rules of Conduct and is not intended to establish enforceable standards. The second category, Rules of Conduct, consists* of enforceable ethical standards and required the approval of the membership before the Rules became effective. The same is true of the Bylaws of the Institute. The third category, Interpretations of Rules of Conduct, consists of interpretations which have been adopted, after exposure to state societies and state boards, by the professional ethics division's executive committee to provide guidelines as to the scope and application of the Rules but are not intended to limit such scope or application. A member who departs from such guidelines shall have the burden of justifying such departure in any disciplinary hearing. The fourth category, Ethics Rulings, consists of formal rulings made by the professional ethics division's executive committee after exposure to state societies and state boards. These rulings summarize the application of Rules of Conduct and Interpretations to a particular set of factual circumstances. Members who depart from such rulings in similar circumstances will be requested to justify such departures.