Statements of Position

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1. PROPOSED INTERPRETATION UNDER RULE 101: Extended Audit Services; 2. PROPOSED RULINGS UNDER RULE 101: Member Providing Attest Report on Internal Controls; 3. Member Providing Operational Auditing Services; 4. Frequency of Performance of Extended Audit Procedures; 5. PROPOSED DELETION OF RULING NO. 97 UNDER RULE 101: Performance of Certain Extended Audit Services; 6. PROPOSED REVISION OF RULING NO. 17 UNDER RULE 101: Financial Interests in Certain Organizations; 7. PROPOSED RULING UNDER RULE 501 AND RULE 301: Member Removing Files or Workpapers From an Accounting Firm; 8. PROPOSED RULING UNDER RULE 503 AND RULE 302: Member Operating a Separate Business That Receives Commissions or Contingent Fees

ISBN

ed96-02-28t

Publication Date

1996

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), 1996, Feb. 28

Omnibus proposal of Professional Ethics Division interpretations and rulings

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