Statements of Position

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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

ISBN

ed90-10-23t

Publication Date

1990

Relational Format

Book

Keywords

Business ethics -- United States; Auditors -- Professional ethics -- Standards -- 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; Exposure draft (American Institute of Certified Public Accountants), 1990, Oct. 23

Omnibus proposal of Professional Ethics Division interpretations and rulings

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