AICPA Professional Standards

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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.

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  Board on Standards for Programs and Schools of Professional Accounting : final report

  American Institute of Certified Public Accountants. Board on Standards for Programs and School of Professional Accounting

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  AICPA Professional Standards: Statements on responsibilities in tax practice as of July 1, 1977

  American Institute of Certified Public Accountants. Committee on Federal Taxation

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  Positions contrary to Treasury Department or Internal Revenue Service interpretations of the code; Statements on responsibilities in tax practice 10

  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, 1977

  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, 1976

  American Institute of Certified Public Accountants

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  AICPA Professional Standards: Auditing as of July 1, 1976

  American Institute of Certified Public Accountants

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  AICPA Professional Standards: Ethics, Bylaws as of July 1, 1976

  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; March 1, 1976 edition;Concepts of professional ethics [1976];Rules of conduct, effective March 1, 1973 [1976];Interpretations of rules of conduct [1976];Ethics rulings [1976]

  American Institute of Certified Public Accountants

  The contents of this volume are arranged as follows: Code of Professional Ethics, Concepts of Professional Ethics, Rules of Conduct: Definitions and Applicability, Independence, Integrity and Objectivity, Competence and Technical Standards, Responsibilities to Clients, Responsibilities to Colleagues, Other Responsibilities and Practices, Appendixes, and Topical Index.

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  Elimination of the double tax on dividends; Statement of tax policy 3

  American Institute of Certified Public Accountants

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  AICPA Professional Standards: Statements on responsibilities in tax practice as of July 1, 1976

  American Institute of Certified Public Accountants. Committee on Federal Taxation

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  Estate and gift tax reform; Statement of tax policy 4

  American Institute of Certified Public Accountants. Federal Taxation Division

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  Statements on responsibilities in tax practice

  American Institute of Certified Public Accountants. Federal Tax Division

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  AICPA Professional Standards: Statements of management advisory services as of July 1, 1976

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

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  AICPA Professional Standards: Accounting Current text as of September 1, 1975

  American Institute of Certified Public Accountants

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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.