AICPA Professional Standards

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  AICPA Professional Standards: Ethics, Bylaws as of September 1, 1975

  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, and the Bylaws of the American Institute of Certified Public Accountants.

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  Code of professional ethics, Effective March 1, 1973; March 1975 edition;Concepts of professional ethics [1975];Rules of conduct [1975];Interpretations of rules of conduct [1975]

  American Institute of Certified Public Accountants

  This document consists of three parts. The first part, Concepts of Professional Ethics, is a philosophical essay approved by the professional ethics division. It is not intended to establish enforceable standards since it suggests behavior beyond what is called for in the Rules of Conduct. The second part, the Rules of Conduct, consists of enforceable ethical standards and required the approval of the membership before the Rules became effective. It is printed on colored pages to facilitate identification. The third part, Interpretations of Rules of Conduct, consists of interpretations which have been adopted, after exposure to state societies and state boards, by the executive committee of the professional ethics division to provide guidelines as to the scope and application of the Rules without limiting such scope or application. Members who depart from such guidelines shall have the burden of justifying such departure in any disciplinary hearing.

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  Discussion Paper: Accounting for Property and Liability Insurance Companies, November 26, 1975

  American Institute of Certified Public Accountants. Auditing Standards Division

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  AICPA Professional Standards: Statements on responsibilities in tax practice as of September 1, 1975

  American Institute of Certified Public Accountants. Committee on Federal Taxation

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  Value-added tax; Statement of tax policy 2

  American Institute of Certified Public Accountants. Federal Taxation Division

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  AICPA Professional Standards: Statements of management advisory services as of September 1, 1975

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

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  AICPA Professional Standards: Ethics, Bylaws as of September 1, 1974

  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, Summaries of Ethics Rulings ("Q & As"), and the Bylaws of the American Institute of Certified Public Accountants (AICPA).

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  Bylaws as amended February 1, 1974;Implementing resolutions of Council [1974];Objectives of the Institute [1974];Description of the professional practice of certified public accountants [1974]

  American Institute of Certified Public Accountants

  This booklet contains the Bylaws of the American Institute of Certified Public Accountants as amended February 1, 1974 and Implementing Resolutions of Council, Objectives of the Institute, and a Descripton of the Professional Practice of Certified Public Accountants.

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  Code of professional ethics, Effective March 1, 1973; March 1974 edition;Concepts of professional ethics [1974];Rules of Professional ethics [1974];Interpretations of rules of conduct [1974]

  American Institute of Certified Public Accountants

  This document consists of three parts. The first part, the Concepts of Professional Ethics, is a philosophical essay approved by the division of professional ethics. It is not intended to establish enforceable standards since it suggests behavior beyond what is called for in the Rules of Conduct. The second part, the Rules of Conduct, consists of enforceable ethical standards and required the approval of the membership before the Rules became effective. It is printed on colored pages to facilitate identification. The third part, Interpretations of Rules of Conduct, consists of interpretations which have been adopted by the division of professional ethics to provide guidelines as to the scope and application of the Rules. Members who depart from such guidelines shall have the burden of justifying such departure in any disciplinary hearing.

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  Taxation of capital gains; Statement of tax policy 1

  American Institute of Certified Public Accountants. Federal Taxation Division

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  Ballot Draft: Proposed Revision of the Institute's Bylaws and Implementing Resolutions of Council

  American Institute of Certified Public Accountants (AICPA)

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  Code of professional ethics, Effective March 1, 1973 [1972];Concepts of professional ethics [1972];Rules of conduct [1972];Interpretations of rules of conduct [1972]

  American Institute of Certified Public Accountants

  This document consists of three parts. The first part, the Concepts of Professional Ethics, is a philosophical essay approved by the Division of Professional Ethics. It is not intended to establish enforceable standards since it suggests behavior beyond what is called for in the Rules of Conduct. The second part, the Rules of Conduct, consists of enforceable ethical standards and required the approval of the membership before the Rules became effective. It is printed on colored pages to facilitate identification. The third part, Interpretations of Rules of Conduct, consists of interpretations which have been adopted by the Division of Professional Ethics to take the place of the former Opinions of the Ethics Division.

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  Restatement of the code of professional conduct;Concepts of professional ethics [1972];Rules of conduct [1972];Interpretations of rules of conduct [1972]

  American Institute of Certified Public Accountants

  The Rules of Conduct contained in this booklet will, upon adoption, becomes effectdive on March 1, 1973. "Statement on Competitive Bidding" is taped to the inside cover. This document consists of three parts. The first part, the Concepts of Professional Ethics, is a philosophical essay approved by the Division of Professional Ethics. It is not intended to establish enforceable standards since it suggests behavior beyond what is called for in the Rules of Conduct. The second part, the Rules of Conduct, consists of enforceable ethical standards and requires the approval of the membership before the Rules would become effective. It is printed on colored pages to facilitate identification. The third part, Interpretations of Rules of Conduct, consists of interpretations which have been adopted by the Division of Professional Ethics to take the place of the present Opinions of the Ethics Division upon adoption of the restated Rules of Conduct.

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  Background Information on Restatement of the Code of Professional Ethics: Referendum, November 15, 1972

  American Institute of Certified Public Accountants (AICPA)

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  Proposed Restatement of the Code of Professional Ethics

  American Institute of Certified Public Accountants. Division of Professional Ethics

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  Certain procedural aspects of preparing returns; Statements on responsibilities in tax practice 09

  American Institute of Certified Public Accountants. Federal Taxation Division

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  Code of professional ethics as amended December 30, 1969, and interpretative opinions [1970]

  American Institute of Certified Public Accountants

  Ethics Opinion No. 20 is an insert. The reliance of the public and the business community on sound financial reporting and advice on business affairs imposes on the accounting profession an obligation to maintain high standards of technical competence, morality and integrity. To this end, a member or associate of the American Institute of Certified Public Accountants shall at all times maintain independence of thought and action, hold the affairs of his clients in strict confidence, strive continuously to improve his professional skills, observe generally accepted auditing standards, promote sound and informative financial reporting, uphold the dignity and honor of the accounting profession and maintain high standards of personal conduct.

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  Advice to clients; Statements on responsibilities in tax practice 08

  American Institute of Certified Public Accountants. Federal Taxation Division

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  Knowledge of error : administrative proceedings; Statements on responsibilities in tax practice 07

  American Institute of Certified Public Accountants. Federal Taxation Division

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  Knowledge of error : return preparation; Statements on responsibilities in tax practice 06

  American Institute of Certified Public Accountants. Federal Taxation Division

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  By-laws as amended February 20, 1969, objectives of the Institute adopted by Council, a decsription of the professional practice of certified public accountants, recipients of AICPA Gold Medal Award

  American Institute of Certified Public Accountants

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  Referendum: Background information on two proposed amendments to the Code of Professional Ethics, October 31, 1969

  American Institute of Certified Public Accountants

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  Statements on responsibilities in tax practice. Revised February 1969

  American Institute of Certified Public Accountants. Committee on Federal Taxation

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  Recognition of administrative proceedings of a prior year; Statements on responsibilities in tax practice 04

  American Institute of Certified Public Accountants. Federal Taxation Division

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  Use of estimates; Statements on responsibilities in tax practice 05

  American Institute of Certified Public Accountants. Federal Taxation Division

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  Code of Professional Ethics, as amended December 30, 1969

  Tennessee Society of Certified Public Accountants and American Institute of Chemical Engineers

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  Ad Hoc Committee on Independence: Interim report

  American Institute of Certified Public Accountants. Ad Hoc Committee on Independence

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  Code of professional ethics as amended March 4, 1965 [1967];By-laws as amended March 20, 1967 [1967];Numbered opinions of the Committee on Professional Ethics [1967];Objectives of the Institute adopted by Council [1967];Description of the Professional Practice of Certified Public Accountants [1967]

  American Institute of Certified Public Accountants

  Table of contents are: Code of Professional Ethics Numbered Opinions of the Committee on Professional Ethics Objectives of the Institute A Description of hte Professional Practice of Certified Public Accountants By-laws Dues Schedule.

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  Referendum: Background information for the guidance of members on:

  American Institute of Certified Public Accountants

  Background information for the guidance of members on: Proposed amendment of the Code of Professional Ethics to re­peal Rule 3.03 on competitive bidding Proposed amendments to the disciplinary clauses of the By-Laws Proposed amendment of the By-Laws to increase the size of the executive committee

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  Answers to questions on returns; Statements on responsibilities in tax practice 03

  American Institute of Certified Public Accountants. Committee on Federal Taxation

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  Ethical standards of the accounting profession

  John L. Carey and William O. Doherty

  To call this book a revision of John L. Carey's Professional Ethics of Certified Public Accountants, published in 1956, is an understatement requiring some explanation. It is true that the current version, like its predecessor, has three main parts and eleven chapters. A glance at the table of contents will reveal that many of the same subjects are again being dealt with, and in substantially the same order. In short, the plan of the older book has been retaineda plan which emphasizes general ethical principles as guides to practitioners in determining the proper course to follow in specific circumstances. But the details of the earlier book have been altered drastically. This has been necessitated in part by the many changes that have been effected in the profession's rules in the past decade. The Institute's Code now has twenty-one rules compared to the sixteen it had in 1956. In addition, many of the older rules have been revised to meet the changing conditions of professional practice. In general, the state CPA societies and the state boards of accountancy have made corresponding changes in their codes, with the result that the various ethical rules under which CPAs practice are more nearly uniform now than ever before.

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  By-laws [1965];Code of professional ethics [1965];Numbered opinions of the Committee on Professional Ethics [1965];Objectives of the Institute adopted by Council [1965]

  American Institute of Certified Public Accountants

  This booklet contains the Institute's by-laws as amended March 4, 1965, code of professional ethics as amended March 4, 1965, numbered opinions of the Committee on Professional Ethics nos. 1-15, and Objectives of the Institute adopted by Council.

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  Code of professional ethics & numbered opinions [1965]

  American Institute of Certified Public Accountants

  The reliance of the public and the business community on sound financial reporting and advice on business affairs imposes on the accounting profession an obligation to maintain high standards of technical competence, morality and integrity. To this end, a member or associate of the American Institute of Certified Public Accountants shall at all times maintain independence of thought and action, hold the affairs of his clients in strict confidence, strive continuously to improve his professional skills, observe generally accepted auditing standards, promote sound and informative financial reporting, uphold the dignity and honor of the accounting profession, and maintain high standards of personal conduct.

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  Signature of reviewer : assumption of preparer's responsibility; Statements on responsibilities in tax practice 02

  American Institute of Certified Public Accountants. Committee on Federal Taxation

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  By-laws [1964];Code of professional ethics [1964];Numbered opinions of the Committee on Professional Ethics [1964];Objectives of the Institute adopted by Council [1964]

  American Institute of Certified Public Accountants

  This booklet contains the Institute's by-laws, code of professional ethics, numbered opinions of the Committee on Professional Ethics, and Objectives of the Institute adopted by Council.

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  Signature of preparer; Statements on responsibilities in tax practice 01

  American Institute of Certified Public Accountants. Committee on Federal Taxation

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  Statements on responsibilities in tax practice, September 1964

  American Institute of Certified Public Accountants. Committee on Federal Taxation

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  By-laws, rules of professional ethics, numbered opinions of the Committee on Professional Ethics, objectives of the Institute adopted by Council, 1962

  American Institute of Accountants

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  Referendum, January 5, 1962

  American Institute of Certified Public Accountants

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  By-laws, Rules of professional conduct, Numbered opinions of the Committee on Professional Ethics, Objectives of the Institute adopted by Council, 1961;By-laws as amended December 27, 1960;Objective [1961];Rules of professional conduct as revised December 27, 1960;Numbered opinions [1961]

  American Institute of Certified Public Accountants

  This booklet contains the By-laws of the American Institute of Accountants as amended December 27, 1960, and the Rules of Professional Conduct as revised December 27, 1960, objectives of the Institute adopted by Council and numbered opinions 1-10.

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  By-laws, Rules of professional conduct, Numbered opinions of the Committee on Professional Ethics, 1960;By-laws as amended February 2, 1960;Rules of professional conduct as revised February 2, 1960;Numbered opinions [1960]

  American Institute of Certified Public Accountants

  This booklet contains the By-laws of the American Institute of Accountants as amended February 2, 1960, and the Rules of Professional Conduct as revised February 2, 1960, and numbered opinions 1-8.

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  By-laws, Rules of professional conduct, Numbered opinions of the Committee on Professional Ethics, 1959;By-laws as amended January 13, 1959;Rules of professional conduct as revised January 20, 1958;Numbered opinions [1959]

  American Institute of Certified Public Accountants

  This booklet contains the By-laws of the American Institute of Accountants as amendedJanuary 13, 1959, and the Rules of Professional Conduct as revisedjanuary 20, 1958, and numbered opinions 1-8.

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  By-laws [1958];Rules of professional conduct [1958];Numbered opinions of the committee on professional ethics [1958]

  American Institute of Certified Public Accountants

  Includes the Institute's by-laws as amended January 20, 1958, the Rules of Professional Conduct as revised January 20, 1958, and the six numbered opinions of the Committee on Professional ethics.

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  By-laws, Rules of professional conduct 1956;By-laws as amended January 9, 1956;Rules of professional conduct as revised December 19, 1950

  American Institute of Accountants

  This booklet contains the By-laws of the American Institute of Accountants as amended January 9, 1956, and the Rules of Professional Conduct as revised December 19, 1950.

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  Professional ethics of certified public accountants

  John L. Carey

  This book was begun merely to bring up to date Professional Ethics of Public Accounting, published in 1946, but it has become a much more ambitious project, despite the fact that much of the earlier material is included here. A lot has happened to the accounting profession in ten years. The number of certified public accountants has increased from 28,000 to 54,000 and the membership of the American Institute of Accountants from 10,000 to 28,000. The stature of the profession has increased more than its size, and the scope of its services has broadened. It is attracting more public noticeand sometimes criticism. Ethical questions are arising which had not formerly required attention, and many of them cannot be answered by reference to the existing rules of professional conduct. Some earlier assumptions may require reexamination. The leaders of the profession recognize that this is a good time for a critical review of the ethical concepts of the profession.

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  By-laws, Rules of professional conduct 1954;By-laws as amended January 4, 1954;Rules of professional conduct as revised December 19, 1950

  American Institute of Accountants

  This booklet contains the By-laws of the American Institute of Accountants as amended January 4, 1954, and the Rules of Professional Conduct as revised December 19, 1950.

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  By-laws,Rules of professional conduct 1952;By-laws as amended December 24, 1951;Rules of professional conduct as revised December 19, 1950

  American Institute of Accountants

  This booklet contains the By-laws of the American Institute of Accountants as amended December 24, 1951, and the Rules of Professional Conduct as revised December 19, 1950.

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  By-laws, rules of professional conduct, 1950 (as amended December 4, 1948

  American Institute of Accountants