Statements of Position



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PROPOSED ETHICS RULING NO. 113 UNDER RULE 102: Acceptance or Offering of Gifts or Entertainment . PROPOSED ETHICS RULING NO. 114 UNDER RULE 101: Acceptance or Offering of Gifts and Entertainment to or From an Attest Client . PROPOSED DELETION OF ETHICS RULING NO. 1 UNDER RULE 101: Acceptance of a Gift. PROPOSED REVISION TO INTERPRETATION 501-1 UNDER RULE 501: Requests for Records or Other Documents by Clients Retention of Client Records. PROPOSED REVISION OF ETHICS RULING NO. 189 UNDER RULE 501: Requests for Client Records and Supporting Documents Other Information.

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Auditors -- 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 proposal of professional ethics division interpretations and rulings; Exposure draft (American Institute of Certified Public Accountants), 2005, June 17



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