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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. Template : International Financial Reporting Standards

    en.wikipedia.org/wiki/Template:International...

    Main page; Contents; Current events; Random article; About Wikipedia; Contact us

  4. File:Hire Purchase Act 1964 (UKPGA 1964-53 qp).pdf - Wikipedia

    en.wikipedia.org/wiki/File:Hire_Purchase_Act...

    Main page; Contents; Current events; Random article; About Wikipedia; Contact us

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

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

    Special-Purpose Reports on Internal Accounting Control at Service Organizations full-text: December 1982 45: Omnibus Statement on Auditing Standards-1983 full-text: August 1983 46: Consideration of Omitted Procedures After the Report Date full-text: September 1983 47: Audit Risk and Materiality in Conducting an Audit full-text: December 1983 48

  6. Chartered Professional Accountant - Wikipedia

    en.wikipedia.org/wiki/Chartered_Professional...

    On October 1, 2014, the union of Canada's accounting profession became complete with the integration of the CGA-Canada and CPA Canada, placing all of Canada's recognized national accounting bodies under the singular CPA banner. [14] The Canadian CPA designation has since grown to more than 210,000 members in Canada and around the world. [15]

  7. Certified General Accountants Association of Canada - Wikipedia

    en.wikipedia.org/wiki/Certified_General...

    The MRA establishes a strategic partnership between the two leading accounting organizations and gives members the opportunity to qualify for another designation. In June 2010, CGA-Canada and the Ordre des Experts-Comptables, France's foremost accounting organization, have entered into a MRA. Under this accord, CGAs and members of the CSOEC can ...

  8. External auditor - Wikipedia

    en.wikipedia.org/wiki/External_auditor

    An external auditor performs an audit, in accordance with specific laws or rules, of the financial statements of a company, government entity, other legal entity, or organization, and is independent of the entity being audited. [1]

  9. Legal liability of certified public accountants - Wikipedia

    en.wikipedia.org/wiki/Legal_liability_of...

    Due to the risk of liability, CPAs and accounting firms may carry professional liability insurance to provide some protection from legal claims and lawsuits, although some firms choose to self-insure. [4] Concerns about high damage awards and insurance costs have led to proposals to limit liability for public accounting firms. [5]