Statements of Position



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1. PROPOSED REVISION OF THE DEFINITION OF CLIENT UNDER ET SECTION 92; 2. PROPOSED REVISION OF INTERPRETATION 101-2 UNDER RULE 101: Former Practitioners and Firm Independence; 3. PROPOSED REVISION OF RULING NO. 191 UNDER RULE 501 AND RULING NO. 22 UNDER RULE 301: Member Removing Client Files From an Accounting Firm; 4. PROPOSED INTERPRETATION UNDER RULE 101: The Effect of Alternative Practice Structures on the Applicability of Independence Rules; 5. PROPOSED REVISION OF ET SECTION 91.02, Applicability; 6. PROPOSED REVISION OF INTERPRETATION 505-2 UNDER RULE 505: Application of Rules of Conduct to Members Who Operate Own a Separate Business; 7. PROPOSED INTERPRETATION UNDER RULE 505: Application of Rule 505 to Alternative Practice Structures.

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Business ethics -- United States; Auditors -- Professional ethics -- Standards -- United States; Accountants -- Professional ethics -- Standards -- United States


Accounting | Taxation


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), 1998, April 15



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