AICPA Code of Professional Conduct – Independence Rule AICPA职业行为准则要求注册会计师在执行鉴证业务(attestation service)的时候需保持独立性。注意,在进行compilations(汇编)和non-attestation(非鉴证)业务时,是不要求独立性的。 如果存在以下任何一种关系,那么,独立性就可能被削弱:Financial interest(经济利益),Emp...
CPA Code of Conduct: Scope and Nature of ServicesCertified Public AccountantsProfessional StandardsState LawsProfessional ResponsibilitiesWhereas the first five principles of CPAs' Code of Professional Conduct...
The Code of Professional Conduct would most likely be considered to have been violated when the CPA represents that specific consulting services will be performed for a stated fee and it is apparent at the time of the representation that theA. Fee was a competitive bid. B. Actual fee would ...
CPA Subtest I - Auditing & Attestation (AUD): Study Guide & Practice 17chapters |114lessons Ch 1.Audit & Non-Audit Engagements Ch 2.Ethics, Independence & Professional Conduct in... AICPA Code of Professional Conduct | Sections & Principles ...
AICPA Code Of Professional Conduct Analysis The purpose of theAICPAcodeof ProfessionalConductis for the accounting profession to uphold values and standards of behavior in the community (Mintz & Morris‚ 2011). Thecodeholds CPA’s responsible to the public‚ by the way‚ they serve the publi...
According to the AICPA Code of Professional Conduct, in which of the following circumstances may a CPA serve on a company’s board of directors?A. The CPA is asked by the company to test the internal controls of the company and offers compensation to the CPA for said services. B. The CP...
A violation of the Code of Professional Conduct would least likely have occurred when a CPA in public practice A. Used a records-retention agency to store the CPA’s working papers and client records. B. Referred life insurance assignments to the CPA’s spouse, who is a life insurance ...
“Improving the Code of Professional Conduct,” June 2011, page 38 CPE self-study Professional Ethics: AICPA’s Comprehensive Course (#732317, text; and #738398HS, CD-ROM) For more information or to make a purchase, go tocpa2biz.comor call the Institute at 888-777-7077. ...
Professional Ethics: AICPA’s Comprehensive Course (#732317, text; and #738397HS, CD-ROM) For more information or to make a purchase, go tocpa2biz.comor call the Institute at 888-777-7077. Online tools Exposure draftof revised AICPA Code of Professional Conduct ...
Which of the following fee arrangements is not a violation of the AICPA's Code of Professional Conduct? A. Basing fees as an expert witness on the amount awarded to the plaintiff, even though the CPA performs a compilation for use B. Basing consulting fees on a percentage of a...