Details

Titel

AICPA ethics division answers members' queries on the Ethics Code

Ist Teil von

• Journal of accountancy, 1974-07, Vol.138 (1), p.61

Ort / Verlag

New York: American Institute of Certified Public Accountants

Erscheinungsjahr

1974

Quelle

EBSCOhost Business Source Ultimate

Beschreibungen/Notizen

• THE ARTICLE CONSISTS OF RULINGS ISSUED BY THE AMERICAN INSTITUTE OF CERTIFIED-PUBLIC-ACCOUNTANTS THROUGH ITS EXECUTIVE COMMITTEE'S DIVISION OF PROFESSIONAL ETHICS. THE FORMAT OF THE ARTICLE IS QUESTION FOLLOWED BY ANSWER, WHICH SUMMARIZES THE APPLICATION OF RULES OF CONDUCT AND INTERPRETATIONS TO PARTICULAR SETS OF FACTUAL CIRCUMSTANCES. MEMBERS WHO DEPART FROM SUCH RULINGS IN SIMILAR CIRCUMSTANCES MAY BE REQUESTED TO EXPLAIN SUCH DEPARTURES. INCLUDED ARE QUESTIONS RELATED TO FIRM PUBLICATIONS - ANNUAL FINANCIAL REPORT, MEMBER AS COFIDUCIARY WITH CLIENT BANK, PAST DUE BILLINGS, PAST DUE BILLINGS - CLIENT IN BANKRUPTCY, MEMBER AS GENERAL COUNSEL, MEMBER AS AUDITOR OF MUTUAL FUND AND SHAREHOLDER OF INVESTMENT ADVISER - MANAGER, AND FACULTY MEMBER AS AUDITOR OF A STUDENT FUND.