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By Ibolya Balog, CPA
AICPA and PICPA recently changed their codes of professional conduct to include Ethics Interpretation 101-3 (ET 101-3), Performance of Nonattest Services under Rule 101, Independence. This ethics update covers members who are providing nonattest accounting services to clients for whom the member, or member’s firm, also ...
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By Jonathan S. Ziss, JD
In virtually every type of business, data is received, processed, stored, transported, and otherwise disseminated in digital form via electronic media. In the accounting profession, digital data is ubiquitous. As a result, laptops and hand-held PDAs are essential productivity tools of the trade. And due to advances in ...
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By Ibolya Balog, CPA, and Thomas R. Clay, CPA
One of the duties of the PICPA Committee on Professional Ethics is implementation of the Joint Ethics Enforcement Program (JEEP) between the AICPA and PICPA. This process, established in 1978, permits joint enforcement of the Codes of Conduct of the AICPA and state CPA societies with respect to joint ...
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