Statements of Position

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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.

ISBN

ed82-08-11t

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; Exposure draft (American Institute of Certified Public Accountants), 1982, Aug. 11

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

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