Statements of Position

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1. PROPOSED REVISION OF RULING NO. 3 UNDER RULE 101: Member as Signer or Cosigner of Checks Involvement in Disbursing Client Funds; 2. PROPOSED REVISION OF RULING NO. 31 UNDER RULE 101: Financial Interest in a Performance of Services for Common Interest Realty Associations (CIRAs), Including Cooperatives, Condominium Associations, Planned Unit Developments, Homeowners Associations, and Timeshare Developments , or Other Common Interest Realty Association; 3. PROPOSED DELETION OF RULING NO. 58 UNDER RULE 101: Member as Lessor; 4. PROPOSED REVISION OF RULING NO. 91 UNDER RULE 101: Member Leasing Property To or From a Client; 5. PROPOSED DELETION OF RULING NO. 33 UNDER RULE 101: Member as Participant in Employee Benefit Plan; 6. PROPOSED DELETION OF RULING NO. 61 UNDER RULE 101: Participation of Member's Spouse in Client's Stock Ownership Plans (Including an ESOP); 7. PROPOSED RULING UNDER RULE 101: Participation in Health and Welfare Plan of Client; 8. PROPOSED RULING UNDER RULE 101: Participation of Member or Spouse in Retirement, Savings, or Similar Plan Sponsored by or That Invests in Client; 9. PROPOSED RULING UNDER RULE 101: Member as Beneficiary of a Will or Trust.

Publication Date

1997

Relational Format

Book

Keywords

Accountants -- Professional ethics -- Standards -- United States; Auditors -- Professional ethics -- Standards -- United States; Business ethics -- 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), 1997, Sept. 16

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