Statements of Position

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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

ISBN

ed93-05-19at

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; Exposure draft (American Institute of Certified Public Accountants), 1993, May 19

Omnibus proposal of Professional Ethics Division interpretations and rulings

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