Ad
related to: aicpa professional ethics answers sheet printable- Get Unlimited CPE
CPExpress offers quality courses
Access anytime. Sign up now
- AICPA & CIMA Certificates
Build Fundamental Core Competencies
In Specialized Topics.
- Full Conference Schedule
See the full line-up of accounting
conferences & earn CPE credits
- Bundles: Save up to 40%
Savings on product sets
That match your interest area
- Get Unlimited CPE
Search results
Results from the WOW.Com Content Network
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.
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 ...
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.
It is an example of professional ethics. Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent companies. Ethics are taught in accounting courses at higher education institutions as well as by companies training accountants and auditors.
AICPA, which publishes the audit standards and code of ethics that the responsible or engaged parties are expected to follow; Subservice organization , A service organization used by a service organization that is the responsible party; and
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 ...
Print/export Download as PDF; Printable version; ... AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2007 full-text: June 1, 2007 See also.
In the United States, the standards are promulgated by the Auditing Standards Board, a division of the American Institute of Certified Public Accountants (AICPA). AU [ 1 ] Section 150 states that there are ten standards: [ 2 ] three general standards, three fieldwork standards, and four reporting standards.
Ad
related to: aicpa professional ethics answers sheet printable