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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. Digital Accounting Collection - Wikipedia

   en.wikipedia.org/wiki/Digital_Accounting_Collection

   The AICPA Codes of Professional Conduct collection includes the following: The ET (ethics) sections from the Professional Standards from 1974 through 2005; The BL (by-laws) sections of the Professional Standards from 1974 through 2005; Separately published pamphlets of the Code from 1917 through 1997

5. International Ethics Standards Board for Accountants

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

   The IESBA periodically issues revisions to the IESBA Code. In 2019, the IESBA issued revisions to Part 4B of the IESBA Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised). [7] Part 4B of the Code comprises the independence standards for assurance engagements other than audit and review engagements.

6. Statements on Auditing Standards (United States) - Wikipedia

   en.wikipedia.org/wiki/Statements_on_Auditing...

   SAS No. 122, Clarification and Recodification, contains the Preface to Codification of Statements on Auditing Standards, Principles Underlying an Audit Conducted in Accordance With Generally Accepted Auditing Standards, and 39 clarified SASs.

7. Uniform Certified Public Accountant Examination - Wikipedia

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

   The Content Specification Outlines (CSOs) are replaced by Blueprints which will be released by AICPA each year. An additional change to the exam is an optional 15-minute break that will not count towards the 4-hour exam period. On April 1, 2018, the AICPA rolled out new CPA Exam software that offers a more intuitive functionality.

8. 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 ...

9. Auditor independence - Wikipedia

   en.wikipedia.org/wiki/Auditor_independence

   A registered public accounting firm and its employees must adhere to independence standards as prescribed in the AICPA's Code of Professional Conduct and interpretations and the Standards Nos. 2 and 3 and any interpretations of the Independence Standards Board.