American institute of cpa

• Why should you join the American Institute of Certified Public Accountants?

  All who accept membership in the American Institute of Certified Public Accountants commit them- selves to honor the public trust. In return for the faith that the public reposes in them, members should seek continually to demonstrate their dedication to professional excellence.

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• What is the AICPA Code?

  .02 The Code provides members with principles for properly fulfilling their ethical responsibilities. The Rules of Conduct (the rules) set out in the Code govern the performance of professional services by members. The bylaws of the AICPA require that all members comply with these rules.

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• Can a CPA Review a member's professional practice under AICPA authorization?

  The rule provides that it shall not be construed to prohibit the review of a member's professional practice under AICPA or state CPA society authorization.

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• Does the AICPA require independence for all at-test engagements?

  .02Professional standards of the AICPA require independence for all at- test engagements. The PEEC bases its independence interpretations and rul- ings under ET section 100 of the AICPA's Code of Professional Conduct on the concepts in this framework.

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• [PDF File]A practitioners’ guide to the new AICPA Code of Professional ...

  https://info.5y1.org/american-institute-of-cpa_1_bfb17e.html

  430— Execution of Instruments on Behalf of the Institute 440— Indemnification 450— Dues 460— Fiscal Year 460R— Implementing Resolution Under Section 4.6 Fiscal Year BL 500 Meetings of the Institute and the Council . . . . . . . . . . . 1865 501— Meetings of the Institute and the Council 510— Meetings of the Institute

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• [PDF File]AICPA Professional Standards

  https://info.5y1.org/american-institute-of-cpa_1_feb7f0.html

  accountants, combining the strengths of the American Institute of CPAs® (AICPA®) and The Chartered Institute of Management Accountants® (CIMA®) to power trust, opportunity and prosperity for people, businesses and economies worldwide. It represents

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• [PDF File]Professional Ethics Division Plain English guide to independence

  https://info.5y1.org/american-institute-of-cpa_1_fad62d.html

  The Code of Professional Conduct of the American Institute of Certified Public Accountants consists of two sections—(1) the Principles and (2) the Rules. The Principles provide the framework for the Rules, which govern the performance of professional services by members. The Council of the Ameri-

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• [PDF File]Professional Conduct AICPA Code of

  https://info.5y1.org/american-institute-of-cpa_1_4000fa.html

  Dec 15, 2014 ·

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• [PDF File]Code of Professional Conduct - AICPA

  https://info.5y1.org/american-institute-of-cpa_1_e17e86.html

  • The ethical requirements of the member’s state CPA society and authoritative regulatory bodies such as state board(s) of accountancy • The Securities and Exchange Commission (SEC) • The Public Company Accounting Oversight Board (PCAOB) • The Government Accountability Office (GAO) • The Department of Labor (DOL)

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• [PDF File]Uniform CPA Examination Blueprints - American Institute of ...

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  Uniform CPA Examination Blueprints 2 The Uniform CPA Examination (the Exam) is comprised of four sections, each four hours long: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR) and Regulation (REG).

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