Exposure Drafts, Comment Letters, and Statements of Position
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Description
1. PROPOSED ETHICS RULING UNDER RULE 101: Member's Investment in a Partnership That Invests in Member's Client; 2. PROPOSED ETHICS RULING UNDER RULE 101: The Meaning of a Joint Closely Held Business Investment; 3. PROPOSED REVISION OF INTERPRETATION 101-8 UNDER RULE 101: Effect on Independence of Financial Interests in Nonclients Having Investor or Investee Relationships With a Member's Client; 4. PROPOSED ETHICS RULING UNDER RULE 101: Member's Investment in a Limited Partnership; 5. PROPOSED REVISION OF ETHICS RULING NO. 69 UNDER RULE 101: Joint Investment With a Promoter and/or General Partner; 6. PROPOSED DELETION OF ETHICS RULING NO. 62 UNDER RULE 101: Member and Client Are Limited Partners in a Limited Partnership; 7. PROPOSED REVISION OF INTERPRETATION 101-10 UNDER RULE 101: The Effect on Independence of Relationships Proscribed by Rule 101 and Its Interpretations With Nonclient Entities Included With a Member's Client in the Financial Statements of a Governmental Reporting Entity; 8. PROPOSED REVISION OF ETHICS RULING NO. 57 UNDER RULE 101: MAS Engagement to Evaluate Service Bureaus; 9. PROPOSED DELETION OF ETHICS RULING NO. 42 UNDER RULE 101: Members as Life Insurance Policyholders; 10. PROPOSED ETHICS RULING UNDER RULE 502: Use of the AICPA Accredited Personal Financial Specialist Designation
Publication Date
1990
Relational Format
Book
Keywords
Business ethics -- United States; Auditors -- Professional ethics -- Standards -- United States
Disciplines
Accounting | Taxation
Recommended Citation
American Institute of Certified Public Accountants. Professional Ethics Executive Committee, "Omnibus proposal of Professional Ethics Division interpretations and rulings; Exposure draft (American Institute of Certified Public Accountants), 1990, Oct. 23" (1990). Exposure Drafts, Comment Letters, and Statements of Position. 542.
https://egrove.olemiss.edu/aicpa_sop/542
Comments
Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.