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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.
The “Conceptual Framework for Members in Public Practice” provides useful guidance for situations that are not explicitly addressed by the AICPA Code of Professional Conduct.
A new ethics interpretation gives CPAs guidance on preserving their independence with attest clients.
The changes affect specific independence issues.
An AICPA ethics interpretation on hosting services addresses how CPAs can maintain their independence. The interpretation took effect July 1.
The AICPA Professional Ethics Executive Committee (PEEC) has issued revised ethics interpretations addressing state and local government client affiliates and provision of information system services to attest clients.
Take this quiz to gauge your understanding of some common, challenging CPA ethical issues.
The AICPA Professional Ethics Executive Committee has adopted revised interpretations of the “Independence Rule” related to leases and client affiliates and a new interpretation under the “Confidential Client Information Rule” of the AICPA Code of Professional Conduct.
Confidential client information and independence were addressed.
If your CPA license is inactive, expired, or was issued in a state other than the one where you live or work, you may not be able to use “CPA” alongside your name.
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