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AICPA Professional Standards

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

American Institute of Certified Public Accountants. Committee on Federal Taxation
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.
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.
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.
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
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.
Signature of preparer; Statements on responsibilities in tax practice 01

American Institute of Certified Public Accountants. Committee on Federal Taxation
Statements on responsibilities in tax practice, September 1964

American Institute of Certified Public Accountants. Committee on Federal Taxation
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
Referendum, January 5, 1962

American Institute of Certified Public Accountants
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.
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.
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.
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.
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.
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.
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.
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.
By-laws, rules of professional conduct, 1950 (as amended December 4, 1948

American Institute of Accountants
By-laws, Rules of professional conduct, as amended by vote of the membership December 19, 1950;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 and the Rules of Professional Conduct as revised December 19, 1950.
By-laws, rules of professional conduct, 1949-1950

Americn Institute of Accountants
By-laws, rules of professional conduct, 1949 (as revised December 4, 1948

American Institute of Accountants
By-laws and rules of professional conduct 1948

American Institute of Accountants

This booklet contains the By-laws of the American Institute of Accountants and the Rules of Professional Conduct as revised January 20, 1948.
By-laws and rules of professional conduct, 1946

American Institute of Accountants
Professional ethics of public accounting

John L. Carey

The main purpose of this book is to help young accountants and students to understand the existing rules of professional conduct applicable to the accounting professionwhy each rule seemed desirable, how it is being interpreted in particular situations, how it fits in a logical pattern of sensible conduct for certified public accountants, not only in the interest of society as a whole, but in their own self-interest. By rearranging the subject matter of the rules according to general classes of objectives, an effort has been made to show the profession's own conception of its obligations to the public as a whole, its responsibilities to its clients, and proper relations among its members. This is the "professional viewpoint," the "approach" to public accounting practice. Without understanding the principles on which this viewpoint is founded, it must be difficult to deal with scores of problems that continually arise in practice. Yet the rules of conduct, which reveal these principles
By-laws and rules of professional conduct 1945

American Institute of Accountants

This booklet contains the By-laws of the American Institute of Accountants and the Rules of Professional Conduct as revised January 10, 1944.
By-laws and rules of professional conduct 1944

American Institute of Accountants

This booklet contains the By-laws of the American Institute of Accountants and the Rules of Professional Conduct as revised January 10, 1944.
By-laws and rules of professional conduct, 1943

American Institute of Accountants

This booklet contains the Bylaws and Rules of professional conduct of the Institute of Accountants as revised December 15, 1942.
By-laws and rules of professional conduct, 1942

American Institute of Accountants

This booklet contains the Bylaws and Rules of professional conduct of the Institute of Accountants as revised Oct. 20, 1941.
By-laws and rules of professional conduct, 1941 (as revised January 6, 1941)

American Institute of Accountants
Rules of Professional Conduct, Adopted September 26, 1941

American Institute of Accountants
By-laws and Rules of professional conduct, 1940

American Institute of Accountants

This booklet contains the Bylaws and Rules of professional conduct of the Institute of Accountants. These rules of conduct supplement the disciplinary clauses of the by-laws.
By-laws and rules of professional conduct, 1938-1939

American Institute of Accountants

This booklet contains the by-laws of the American Institute of Accountants and the rules of professional conduct, including amendments adopted by the Council September 26, 1938
By-laws and rules of professional conduct, 1937-1938

American Institute of Accountants
By-laws and rules of professional conduct as amended to December 1, 1936

American Institute of Accountants
By-laws and rules of professional conduct, 1931-1932

American Institute of Accountants

This booklet contains the Bylaws and Rules of professional conduct of the Institute of Accountants, including amendments prepared by the committee on professional ethics and declared effective May 16, 1929.
By-laws and rules of professional conduct, 1930-31

American Instiute of Accountants
By-laws and rules of professional conduct of the American Institute of Accountants as amended September, 1927

American Institute of Accountants
Referendum Ballot

American Institute of Accountants
Referendum Ballot

American Institute of Accountants
Rules of Professional Conduct, Including Amendments and Additions, September 17, 1923

American Institute of Accountants. Committee on Professional Ethics
AICPA professional standards as of June 15, 2022

American Institute of Certified Public Accountants (AICPA)