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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. 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 ...

4. 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.

5. 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 ...

6. List of AICPA Issues Papers - Wikipedia

   en.wikipedia.org/wiki/List_of_AICPA_Issues_Papers

   The following list of AICPA Issues Papers have been compiled using the holdings of the University of Mississippi Libraries and the 2008 Technical Practice Aids section entitled "Issues papers of the Accounting Standards Division." Issues Papers were originally intended to be an evenhanded discussion of topics that needed to be "addressed or ...

7. CMA Requirements: Certification Checklist You Need to Know - AOL

   www.aol.com/cma-requirements-certification...

   IMA membership underscores a commitment to professional ethics. The organization provides guidelines, resources, and support to help members navigate ethical dilemmas and uphold the highest ...

8. Accounting ethics - Wikipedia

   en.wikipedia.org/wiki/Accounting_ethics

   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.

9. Uniform Certified Public Accountant Examination - Wikipedia

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

   On April 1, 2018, the AICPA rolled out new CPA Exam software that offers a more intuitive functionality. CPA candidates can practice with the software in advance of their actual test by using the AICPA's sample tests. The sample tests also include tutorial topics to guide candidates along with explanations of tools and resources.