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Home > Library > Digital Collections > Archival Digital Accounting Collection > AICPA Historical Collection > AICPA Professional Standards

American Institute of Certified Public Accountants (AICPA) Historical Collection
 

AICPA Professional Standards

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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] by American Institute of Certified Public Accountants

    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 by American Institute of Certified Public Accountants. Committee on Federal Taxation

    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 by 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 by American Institute of Accountants

    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 by American Institute of Certified Public 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] by 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] by American Institute of Certified Public Accountants

    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] by American Institute of Certified Public Accountants

    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] by American Institute of Certified Public Accountants

    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 by American Institute of Accountants

    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 by John L. Carey

    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 by American Institute of Accountants

    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 by American Institute of Accountants

    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 by American Institute of Accountants

    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 by 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 by Americn Institute of Accountants

    By-laws, rules of professional conduct, 1949-1950

    Americn Institute of Accountants

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

    By-laws and rules of professional conduct, 1946

    American Institute of Accountants

  • Professional ethics of public accounting by John L. Carey

    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 by American Institute of Accountants

    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 by American Institute of Accountants

    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 by American Institute of Accountants

    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 by American Institute of Accountants

    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) by American Institute of Accountants

    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 by American Institute of Accountants

    Rules of Professional Conduct, Adopted September 26, 1941

    American Institute of Accountants

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

    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 by American Institute of Accountants

    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 by 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 by 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 by American Instiute of Accountants

    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 by American Institute 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 by American Institute of Accountants

    Referendum Ballot

    American Institute of Accountants

  • Referendum Ballot by American Institute of Accountants

    Referendum Ballot

    American Institute of Accountants

  • Rules of Professional Conduct, Including Amendments and Additions, September 17, 1923 by American Institute of Accountants. Committee on Professional Ethics

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

    American Institute of Accountants. Committee on Professional Ethics

 

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