AICPA Professional Responsibilities
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12 terms
Terms | Definitions |
|---|---|
 What are the six principles of the code? | Article 1. Responsibilities Article 2. Public Interest Article 3. Integrity Article 4. Objectivity and Independence Article 5. Due Care Article 6. Scope and Nature of Services |
| Rule 101 | Independence |
| Rule 102 | Integrity and Objectivity |
| Rule 201 | General Standards |
| Rule 202 | Compliance with Standards |
| Rule 203 | Accounting Principles |
| Rule 301 | Confidential Client Information |
| Rule 302 | Contingent Fees |
| Rule 501 | Discreditable Acts |
| Rule 502 | Advertising and Other Forms of Solicitation |
| Rule 503 | Commissions and Referral |
| Rule 505 | Form of Practice and Name |
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