The revised AICPA Code of Professional Conduct is accessible on a dynamic electronic platform that allows users to conduct basic and advanced searches, and boasts many other features. Get ready for ...
The American Institute of CPAs’ Professional Ethics Executive Committee has decided to postpone the effective dates for three of its ethics interpretations in its Code of Professional Conduct for one ...
The American Institute of Certified Public Accountants (AICPA) is a professional organization responsible for developing professional accounting ethical values. The AICPA requires professional ...
The American Institute of CPAs released a set of technical questions and answers on performing a third-party assessment engagement, offering what it called “non-authoritative” guidance on third-party ...
This research applies the impression management theory of exemplification in an accounting study by identifying and measuring differences in both auditor and public perceptions of exemplary behaviors.
Explore the AICPA's role in setting CPA standards, its historical evolution since 1887, and its impact on the accounting ...
Vol. 16, No. 12/13, From the Universities to the Marketplace: The Business Ethics Journey: The Second Annual Internationa Vincentian Conference Promoting Business Ethics (Sep., 1997), pp. 1467-1473 (7 ...
In response to increasing private-equity investment in accounting firms, a Professional Ethics Executive Committee (PEEC) task force has issued a discussion memorandum related to independence rules in ...
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