Statements of Position



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1. PROPOSED REVISION OF ET SECTION 92: Definitions p PROPOSED REVISION OF INTERPRETATION 101-1 UNDER RULE 101: Interpretation of Rule 101; 2. PROPOSED DELETION OF INTERPRETATION 101-9 UNDER RULE 101: The Meaning of Certain Independence Terminology and the Effect of Family Relationships on Independence; 3. PROPOSED REVISION OF INTERPRETATION 101-11 UNDER RULE 101: Modified Application of Rule 101 for Certain Engagements to Issue Restricted-Use Reports Independence and the Performance of Professional Services Under the Statements on Standards for Attestation Engagements and Statements on Auditing Standards No. 75, Engagements to Apply Agreed Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement; 4. PROPOSED DELETION OF RULING 6 UNDER RULE 101: Member's Spouse as Accountant of Client; 5. PROPOSED REVISION OF RULING 60 UNDER RULE 101: Employee Benefit Plans-Member's Relationships With Participating Employer(s); 6. PROPOSED DELETION OF RULING 80 UNDER RULE 101: The Meaning of a Joint Closely Held Business Investment; 7. PROPOSED DELETION OF RULING 108 UNDER RULE 101: Participation of Member, Spouse or Dependent in Retirement, Savings, or Similar Plan Sponsored by, or That Invest in, Client.

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Business ethics -- United States; Auditors -- Professional ethics -- Standards -- United States; Accountants -- Professional ethics -- Standards -- United States


Accounting | Taxation


Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.

Omnibus AICPA proposal of Professional Ethics Division interpretations and rulings; Exposure draft (American Institute of Certified Public Accountants), 2001, Apr. 16



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