Omnibus proposal of Professional Ethics Division interpretations and rulings; Exposure draft (American Institute of Certified Public Accountants), 1991, Nov. 8

Authors

American Institute of Certified Public Accountants. Professional Ethics Executive Committee

Files

Description

1. PROPOSED REVISION OF INTERPRETATION 101-9 UNDER RULE 101: The Meaning of Certain Independence Terminology and the Effect of Family Relationships on Independence 2. PROPOSED ETHICS RULING UNDER RULE 101: Campaign Treasurer 3. PROPOSED ETHICS RULING UNDER RULE 101: Member on Board of Component Unit and Auditor of Oversight Entity 4. PROPOSED ETHICS RULING UNDER RULE 101: Member on Board of Material Component Unit and Auditor of Another Material Component Unit 5. PROPOSED ETHICS RULING UNDER RULE 301: Disclosure of Confidential Client Information 6. PROPOSED ETHICS RULING UNDER RULES 302 AND 503: Receipt of Contingent Fees or Commissions by Member's Spouse 7. PROPOSED ETHICS RULING UNDER RULES 302 AND 503: Definition of the Receipt of a Contingent Fee or a Commission 8. PROPOSED ETHICS RULING UNDER RULE 503: Sale of Products to Clients 9. PROPOSED ETHICS RULING UNDER RULE 503: Billing for Subcontractor's Services 10. PROPOSED ETHICS RULING UNDER RULE 503: Referral of Products of Others 11. PROPOSED REVISION OF ETHICS RULING NO. 175: Bank Director 12. PROPOSED DELETION OF ETHICS RULING NO. 63 UNDER RULE 101: Review of Prospective Financial Information — Member's Independence of Promoters

Publication Date

1991

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.

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), 1991, Nov. 8" (1991). Exposure Drafts, Comment Letters, and Statements of Position. 562.
https://egrove.olemiss.edu/aicpa_sop/562