Restatement of the Code of professional ethics: concepts of professional ethics; rules of conduct; interpretations of rules of conduct
American Institute of Certified Public Accountants, 1972 - Accountants - 43 pages
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301—Confidential client information 36 Interpretation 502—Solicitation and advertising 505—Form of practice accepted auditing standards accountant should conduct accounting principles accounting services American Institute applicable asso auditor's auditor's report certified public ac certified public accountant Code of Professional committee Competence and technical Concepts of Professional Conduct Interpretations corporation or association Council countant CPA societies disciplinary employee ethical Code ethics division express an opinion fees financial statements firm name Institute of Certified integrity and objectivity Interpretation under Rule Interpretations of Rules maintain ments misleading opinion on financial partners or shareholders perform plete prac practice of public Prior rulings profes profession professional corporation professional engagement Professional Ethics prohibited proscribed relation relationships with clients responsibilities and practices Responsibilities to clients Responsibilities to colleagues Restatement of Opinion Restatement of Rule Rule 101—Independence Rule 201—Competence Rule 203—Accounting principles Rule 301—Confidential client Rule 502—Solicitation Rule 503—Commissions Rules of Conduct sional solicitation tence tion