Ads
related to: aicpa professional ethics division- AICPA & CIMA Certificates
Certificates from AICPA & CIMA
Expand your career
- Bundles: Save up to 40%
Savings on product sets
That match your interest area
- Get Unlimited CPE
CPExpress offers quality courses
Access anytime. Sign up now
- Certificate Programs
Demonstrate competency
Enter new areas of practice
- AICPA & CIMA Certificates
Search results
Results from the WOW.Com Content Network
The AICPA Code of Professional Conduct is a collection of codified statements issued by the American Institute of Certified Public Accountants that outline a CPA's ethical and professional responsibilities. [1]
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.
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 ...
Professional bodies are also responsible for administering training and examinations for students and members. The primary bodies in each country are affiliated to the International Federation of Accountants while a few do not belong to IFAC as they operate more like specialist bodies helping the work of accountants and auditors such as the ...
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
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.
Ads
related to: aicpa professional ethics division