PEEC released for comment proposed changes to the AICPA Code of Professional Conduct related to engagements subject to the AICPA Statements on Standards for Attestation Engagements.
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Code of Professional Conduct
AICPA seeks feedback on independence rules related to private equity
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 the AICPA Code of Professional Conduct.
PEEC releases ethics exposure draft for Sec. 529 plans
The proposed revisions relate to monitoring challenges and independence threats related to an account owner’s direct financial interest in Sec. 529 plans.
PEEC releases exposure drafts on recruiting and tax services
The proposed changes to several interpretations were identified to keep the AICPA Code of Professional Conduct “fit for purpose.”
PEEC addresses attest client fees and ethics in professional education
The AICPA Professional Ethics Executive Committee has approved changes to the Code of Professional Conduct related to attest client fees and ethical responsibilities for testing for professional qualifications and competencies.
What’s your fraud IQ?
Test your knowledge of ethics standards and how to properly administer and enforce ethics polices within an organization to promote ethical decision-making.
PEEC seeks feedback on proposed changes to the Code of Professional Conduct
The AICPA Professional Ethics Executive Committee is releasing proposed changes to the Code to align definitions of public interest entities and publicly traded entities with international ethics standards.
PEEC seeks feedback on proposed changes to the Code of Professional Conduct
The AICPA Professional Ethics Executive Committee is releasing proposed changes to the AICPA Code of Professional Conduct. The proposals relate to convergence with international standards and to clarifying members’ ethical responsibilities related to allowable collaboration for CPE.
PEEC updates code for compliance audits
The AICPA Professional Ethics Executive Committee (PEEC) approved updates to the AICPA Code of Professional Conduct, including two new definitions and one revised definition.
NOCLAR: What CPAs in public practice need to know
Here is a summary of the key requirements that apply to members in public practice when offering services to clients, and how CPAs can understand, advise, communicate, withdraw, and document details when faced with NOCLAR.
NOCLAR: What CPAs in business should know
New interpretations of AICPA’s Code of Professional Conduct contribute to the fight against financial fraud, money laundering, bribery, and other noncompliance issues. Learn more about your role and specific steps you can take when encountering NOCLAR.
Untangling client affiliates
The AICPA Code of Professional Conduct requires CPA firms to identify all their financial statement attest client affiliates.
Code of conduct changes address NOCLAR, unpaid fees, loans, assisting clients with standards
Learn more about what these changes entail.
PEEC delays interpretation, adopts temporary policy statement
The effective date of the “Information Systems Services” interpretation has been further delayed by the AICPA Professional Ethics Executive Committee, which also issued a temporary policy statement related to employment statutes that may conflict with independence interpretations.
Revisions proposed to AICPA ethics code address certain SEC rule changes
The AICPA Professional Ethics Executive Committee issued a proposal Tuesday that addresses provisions in the recently amended SEC independence rules.
Ethics proposals address unpaid fees, standards implementation services
The AICPA Professional Ethics Executive Committee published two exposure drafts on the issues of unpaid fees and accounting standards implementation services for attest clients.
Ethics exposure drafts explained; the makings of a good cover letter
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.
Frequently asked risk management questions
This column provides a one-stop guide for common professional liability risk management questions and the resources to help answer them.
NOCLAR proposals aim to help CPAs find the right balance
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.
PEEC reviewing AICPA Code in response to new SEC independence rules
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.
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