Transcription of Code of Professional Conduct and Bylaws - AICPA
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Code of Professional Conduct and Bylaws - AICPA
As of June 1, 2013 code of Professional Conduct and Bylaws Reprinted from AICPA Professional | of Professional Conduct and Bylaws As of June 1, 20132013 code of Conduct 19/5/2013 11:11:03 AM10794-355As of June 1, 2013 code of Professional Conduct and Bylaws Reprinted from AICPA Professional StandardsCode of Professional Conduct and Bylaws (as of June 1, 2013) is reprinted from AICPA Professional 2013 byAmerican Institute of Certified Public Accountants, York, NY 10036-8775 All rights reserved. For information about the procedure for requesting permission to make copies of any part of this work, please e-mail with your request. Otherwise, requests should be written and mailed to the Permissions Department, AICPA , 220 Leigh Farm Road, Durham, NC 2 3 4 5 6 7 8 9 0 PE 1 9 8 7 6 5 4 3 ISBN: 978-1-94023-516-5P1: 16, 201215:0 Table of ContentsSectionPageCODE OF Professional of Professional Conduct Introduction ..2815ET 50 Principles of Professional Preamble52 Article I Responsibilities53 Article II The Public Interest54 Article III Integrity55 Article IV Objectivity and Independence56 Article V Due Care57 Article VI Scope and Nature of ServicesET 90 Rules: Applicability and Applicability92 DefinitionsET 100 Independence, Integrity, and Conceptual Framework for AICPA IndependenceStandards101 IndependenceRule 101 IndependenceInterpretations Under Rule 101 Independence102 Integrity and ObjectivityRule 102 Integrity and ObjectivityInterpr
formance of professional services by members. The Council of the American Institute of Certified Public Accountants is authorized to designate bodies to promulgate technical standards under the Rules, and the bylaws require ad-herence to those Rules and standards. The Code of Professional Conduct was adopted by the membership to pro-
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