Exposure Drafts, Comment Letters, and Statements of Position

Files

Download

Download Full Text (1.1 MB)

Description

1. PROPOSED INTERPRETATION UNDER RULE 101: Independence and Cooperative Arrangements With Clients; 2. PROPOSED ETHICS RULING UNDER RULE 101: Indemnification Clause in Engagement Letters; 3. PROPOSED ETHICS RULING UNDER RULE 101: Agreement With Attest Client to Use ADR Techniques; 4. PROPOSED ETHICS RULING UNDER RULE 101: Commencement of ADR Proceeding; 5. PROPOSED ETHICS RULING UNDER RULE 101: Auditors Performance of Certain Internal Audit Services; 6. PROPOSED ETHICS RULING UNDER RULE 101: Members Loan From a Nonclient Subsidiary of an Attest Client Parent Company; 7. PROPOSED REVISION OF INTERPRETATION 101-9 UNDER RULE 101: The Meaning of Certain Independence Terminology and the Effect of Family Relationships on Independence; 8. PROPOSED REVISION OF ETHICS RULING NO. 60 UNDER RULE 101: Employee Benefit Plans—Members Relationships With Participating Employer(s); 9. PROPOSED REVISION OF ETHICS RULING NO. 67 UNDER RULE 101: Servicing of Loan; 10. PROPOSED DELETION OF RULING NO. 13 UNDER RULE 101: Member as Bank Stockholder; 11. PROPOSED INTERPRETATION UNDER RULE 102: Obligations of a Member to His or Her Employers External Accountant; 12. PROPOSED INTERPRETATION UNDER RULE 102: Subordination of Judgment by a Member; 13. PROPOSED INTERPRETATION UNDER RULE 203: Responsibility of Employees for the Preparation of Financial Statements in Conformity With GAAP; 14. PROPOSED ETHICS RULING UNDER RULE 301: Disclosure of Confidential Client Information to Professional Liability Insurance Carrier; 15. PROPOSED REVISION OF ETHICS RULING NO. 158 UNDER RULE 505: Operation of Separate Data Processing Business by a Public Practitioner; 16. PROPOSED DELETION OF ETHICS RULING NO. 180 UNDER RULE 505: Side Businesses Which Offer Services of a Type Performed by CPAs

Publication Date

1993

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.

Omnibus proposal of Professional Ethics Division interpretations and rulings; Exposure draft (American Institute of Certified Public Accountants), 1993, May 19

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.