Statements of Position

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1. PROPOSED ETHICS RULING NO. 112 UNDER RULE 102: Use of a Third-Party Service Provider to Assist a Member in Providing Professional Services; 2. PROPOSED ETHICS RULING NO. 12 UNDER RULES 201 AND 202: Applicability of General and Technical Standards When Using a Third-Party Service Provider; 3. PROPOSED REVISION OF ETHICS RULING NO. 1 UNDER RULE 301: Use of a Third-Party Service Provider to Provide Professional Services to Clients or Administrative Support Services to the Member Computer Processing of Clients' Returns; 4. PROPOSED DELETION OF ETHICS RULING NO. 5 UNDER RULE 301: Records Retention Agency

Publication Date

2004

Relational Format

Book

Keywords

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

Disciplines

Accounting | Taxation

Comments

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

Omnibus proposal of Professional Ethics Division interpretations and rulings; Exposure draft (American Institute of Certified Public Accountants), 2004, Aug. 9

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