Exposure Drafts, Comment Letters, and Statements of Position

Files

Download

Download Full Text (410 KB)

Description

This interpretation defines certain terms used in rule 101 and, in doing so, also explains how independence may be impaired through certain family relationships.

Publication Date

1982

Relational Format

Book

Keywords

Accounting -- Terminology; Accountants -- Professional ethics -- Standards -- United States; Accountants -- Family relationships

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.

Proposed interpretation of 101-9 : the meaning of certain independence terminology and the effect of family relationships on independence ;Meaning of certain independence terminology and the effect of family relationships on independence; Exposure draft (American Institute of Certified Public Accountants), 1982, Aug. 11

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.