The AICPA Professional Ethics Executive Committee issued a proposal Tuesday that addresses provisions in the recently amended SEC independence rules.
The AICPA Professional Ethics Executive Committee published two exposure drafts on the issues of unpaid fees and accounting standards implementation services for attest clients.
The director of the AICPA’s Professional Ethics Division explains the focus of three upcoming ethics exposure drafts and how the comment process has gotten easier.
This column provides a one-stop guide for common professional liability risk management questions and the resources to help answer them.
Proposals by the AICPA Professional Ethics Executive Committee and the AICPA Auditing Standards Board are designed to guide CPAs when they identify or suspect a client’s or employer’s noncompliance with laws or regulations.
The US House of Representatives passed a bill that would prevent federal prosecution of a depository institution providing banking services to a legitimate cannabis business. Protections also would be provided to provision of ancillary services that are expected to be interpreted to include CPA services.
It can be difficult for a CPA to decide how to proceed if they identify or suspect a client’s or employer’s noncompliance with laws or regulations. New proposals are designed to help CPAs fulfill their ethical responsibilities.
A special crossover episode of the podcast delves into ethical concerns related to assisting clients with PPP loan and forgiveness applications.
The AICPA Professional Ethics Executive Committee issued an amendment that clarifies the responsibilities of AICPA members responding to client requests for client-provided records. PEEC also limited firms’ ability to loan staff to attest clients.
Complementary proposals by the AICPA Professional Ethics Executive Committee and the AICPA Auditing Standards Board would provide guidance for CPAs on their responsibilities related to noncompliance with laws and regulations.
The AICPA Professional Ethics Executive Committee is evaluating whether the AICPA Code of Professional Conduct needs to be revised in light of new SEC rules related to auditor independence requirements.
Investors are looking for actions that back up statements about equity.
CPA firms’ ability to loan staff to attest clients would be limited to rare circumstances under a newly proposed AICPA ethics interpretation.
A growing opportunity for CPAs exists in cannabis-related business advising. Along with that comes risk on several fronts.
AICPA members’ responsibilities when responding to client requests for client-provided records would be clarified under a proposal issued by the AICPA Professional Ethics Executive Committee that would amend the “Records Requests” interpretation in the AICPA Code of Professional Conduct.
Test your knowledge of how to properly respond to pressure from a superior or a client to break the rules of professional conduct.
As a result of the coronavirus pandemic, the AICPA Professional Ethics Executive Committee voted to extend by one year the effective dates of AICPA ethics interpretations on information systems services, state and local government client affiliates and leases.
The AICPA Professional Ethics Division staff is proposing a one-year delay in ethics interpretations on “Information Systems Services,” “State and Local Government Client Affiliates” and “Leases.”
Some private company clients are having difficulty implementing FASB’s revenue recognition standard. CPAs who audit those clients’ financial statements need to proceed carefully to maintain their independence.
A recently issued independence interpretation contains guidance for CPAs’ interactions with attest clients’ information systems.