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Auditing MGT 132
. The Rules portion of the AICPA Code of Professional Conduct must be followed by NOT only those members in private practice.
The AICPA Code of Professional Conduct derives its authority from the Bylaws of the AICPA.
. An immaterial loan from the CPA to an officer of a client impairs the independence of the CPA.
. Financial interests of a CPA's nondependent children are NOT attributed directly to the CPA.
Statements on Accounting and Review Services are enforceable under the AICPA Code of Professional Conduct
. CPAs may advertise as to any special expertise other than in accounting, auditing, and tax.
A CPA may NOT receive a commission for recommending a particular computer system to an audit client.
The communications between CPAs and their clients are NOT privileged under federal law.
. CPAs can NOT advertise the fees only for their nonattest services.
The American Institute of Certified Public Accountants IS NOT primary source for ethical rules for internal auditors.