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2. AICPA Code of Professional Conduct - Wikipedia

   en.wikipedia.org/wiki/AICPA_Code_of_Professional...

   Joseph Edmund Sterrett outlined the debate and issues in setting up a Code of Professional Conduct in his address to the annual meeting of the American Association of Public Accountants in 1907 [2] The earliest "official" version of the code of professional conduct among American accountants was issued by the American Institute of Accountants on April 9, 1917.

3. American Institute of Certified Public Accountants - Wikipedia

   en.wikipedia.org/wiki/American_Institute_of...

   AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed. [4] [5] The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in ...

4. Certified Public Accountant - Wikipedia

   en.wikipedia.org/wiki/Certified_Public_Accountant

   Ethics requirements vary by state and the courses range from 2–8 hours. AICPA guidelines (which are adopted by many state boards) grant licensees 1 hour of CPE credit for every 50 minutes of instruction. [26] [27]

5. Free CPA Study Material: Practice Exams and Resources - AOL

   www.aol.com/free-cpa-study-material-practice...

   Comprehensive coverage: Free study materials support all exam sections, but leveraging various resources is essential for comprehensive preparation. Free CPA Exam Questions and Practice Exams

6. Uniform Certified Public Accountant Examination - Wikipedia

   en.wikipedia.org/wiki/Uniform_Certified_Public...

   As of April 1, 2017, AICPA launched a new version of the Uniform CPA Exam. This updated version is the result of comprehensive research and places an increased emphasis on critical thinking, analytical ability, problem-solving and professional skepticism.

7. Accounting ethics - Wikipedia

   en.wikipedia.org/wiki/Accounting_ethics

   Ethics are taught in accounting courses at higher education institutions as well as by companies training accountants and auditors. Due to the wide range of accounting services and recent corporate collapses, attention has been drawn to ethical standards accepted within the accounting profession. [ 2 ]

8. International Ethics Standards Board for Accountants

   en.wikipedia.org/wiki/International_Ethics...

   The International Ethics Standards Board for Accountants (IESBA) develops and promotes the International Code of Ethics for Professional Accountants (including International Independence Standards). The IESBA also supports debate on issues related to accounting ethics and auditor independence.

9. Generally Accepted Accounting Principles (United States)

   en.wikipedia.org/wiki/Generally_Accepted...

   Under the AICPA's Code of Professional Ethics under Rule 203 – Accounting Principles, a member must depart from GAAP if following it would lead to a material misstatement on the financial statements, or otherwise be misleading. In the departure, the member must disclose, if practical, the reasons why compliance with the accounting principle ...