Skip to main content

AICPA Professional Standards, 2017, Volume 2

AICPA Professional Standards, 2017, Volume 2

ISBN: 978-1-119-45480-9

Feb 2018

1376 pages

Select type: Paperback

$114.50

Product not available for purchase

AICPA Professional Standards, 2017, Set

This item: AICPA Professional Standards, 2017, Volume 2

AICPA Professional Standards, 2017, Volume 1

(Paperback $114.50)

Purchased Together:$229.00

AUD  Introduction 1753

AUD  Statements of Position—Auditing and Attestation   1755

10—Auditing Property/Casualty Insurance Entities’ Statutory Financial Statements—Applying Certain Requirements of the NAIC Annual Statement Instructions (SOP 92-8)

15—Guidance to Practitioners in Conducting and Reporting on an Agreed-Upon Procedures Engagement to Assist Management in Evaluating the Effectiveness of Its Corporate Compliance Program (SOP 99-1)

20—Auditing Health Care Third-Party Revenues and Related Receivables (SOP 00-1)

25—Performing Agreed-Upon Procedures Engagements That Address Internal Control Over Derivative Transactions as Required by the New York State Insurance Law (SOP 01-3)

30—Performing Agreed-Upon Procedures Engagements That Address Annual Claims Prompt Payment Reports as Required by the New Jersey Administrative Code (SOP 02-1)

35—Auditing the Statement of Social Insurance (SOP 04-1)

40—Attestation Engagements That Address Specified Compliance Control Objectives and Related Controls at Entities That Provide Services to Investment Companies, Investment Advisers, or Other Service Providers (SOP 07-2)

45—Reporting Pursuant to the Global Investment Performance Standards (SOP 12-1)

[50]—Attest Engagements on Greenhouse Gas Emissions  Information (SOP 13-1) [Superseded, July 2017, by AICPA Guide Attestation Engagements on Sustainability (Information Including Greenhouse Gas Emissions Information)]

55—Performing Agreed-Upon Procedures Engagements That Address the Completeness, Mapping, Consistency, or Structure of XBRL-Formatted Information (SOP 13-2)

STATEMENT OF POSITION—ACCOUNTING

ACC  Introduction 2037

ACC  Statement of Position—Accounting     2039

10—Accounting for Costs of Activities of Not-for-Profit Organizations and State and Local Governmental Entities That Include Fund Raising (SOP 98-2)

AR-C … Cross-References to SSARSs 2095

AR-C … Introduction 2099

AR-C … Statements on Standards for Accounting and Review Services (Clarified) 2107

60—General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services

70—Preparation of Financial Statements

80—Compilation Engagements

90—Review of Financial Statements

9090—Review of Financial Statements: Accounting and Review Services Interpretation of Section 90

AR-C … Appendixes   . 2273

AR-C … Topical Index   2277

CODE OF PROFESSIONAL CONDUCT

ET … Code of Professional Conduct   2285

ET … Preface: Applicable to All Members 2287

ET … Part 1—Members in Public Practice 2315

ET … Part 2—Members in Business   2449

ET … Part 3—Other Members   2475

ET … Appendixes   . 2481

ET … Topical Index   2515

BYLAWS

BL … Definitions  . 2531

BL 100 Name and Purpose  . 2533

101—Name and Purpose BL 200 Admission to, and Retention of, Membership and Association  2537

210—Members

220—Requirements for Admission to Membership

220R—Implementing Resolution Under Section 2.2 Requirements for Admission to Membership

230—Requirements for Retention of Membership

230R—Implementing Resolutions Under Section 2.3 Requirements for Retention of Membership

240—Certificate of Membership

250—Right of Members to Describe Themselves as Such

260—International Associates

260R—Implementing Resolution Under Section 2.6 International Associates

BL 300 Organization and Procedure  2557

310—General

320—Membership

320R—Implementing Resolution Under Section 3.2 Membership

330—Council

340—Board of Directors

340R—Implementing Resolution Under Section 3.4 Board of Directors

350—Officers Elected by Council

350R—Implementing Resolution Under Section 3.5 Officers Elected by Council

360—Committees

360R—Implementing Resolutions Under Section 3.6 Committees

BL 400 Financial Management and Controls    2581

401—Financial Management and Controls

401R—Implementing Resolution Under Article 4 Financial Management and Controls

410—Audit

420—Committee on Audit

430—Execution of Instruments on Behalf of the Institute

440—Indemnification

450—Dues

460—Fiscal Year

460R—Implementing Resolution Under Section 4.6 Fiscal Year

BL 500 Meetings of the Institute and the Council    2601

501—Meetings of the Institute and the Council

510—Meetings of the Institute

520—Meetings of Council

530—General Provisions Governing Meetings

BL 600 Election of Council, Board of Directors, and Officers of the Institute . 2611

601—Election of Council, Board of Directors, and Officers of the Institute

610—Members of Council Directly Elected by Members

of the Institute

610R—Implementing Resolution Under Section 6.1  Members of Council Directly Elected by Members of the Institute

620—Selection of Members of Council to Represent State Societies

BL 600 Election of Council, Board of Directors, and Officers of the Institute—continued

630—Election of Members-at-Large of Council, Board of Directors, Chairman of the Board, and Vice Chairman of the Board

640—Forfeiture of Office for Nonattendance

650—Vacancies

650R—Implementing Resolution Under Section 6.5 Vacancies

660—Election Meeting of Council

670—Term Limit

BL 700 Termination of Membership and Disciplinary Sanctions  . 2635

701—Termination of Membership and Disciplinary Sanctions

710—Resignation of Membership

710R—Implementing Resolution Under Section 7.1 Resignation of Membership

720—Termination of Membership for Nonpayment of

Financial Obligation or for Failure to Comply With Membership-Retention Requirements

720R—Implementing Resolution Under Section 7.2

Termination of Membership for Nonpayment of Financial Obligation or for Failure to Comply With Membership-Retention Requirements

730—Disciplinary Action Without a Hearing

730R—Implementing Resolution Under Section 7.3 Disciplinary Action Without a Hearing

740—Disciplining of Member by Trial Board

740R—Implementing Resolution Under Section 7.4 Disciplining of Member by Trial Board

750—Reinstatement

750R—Implementing Resolution Under Section 7.5 Reinstatement

760—Publication of Disciplinary Action

760R—Implementing Resolution Under Section 7.6 Publication of Disciplinary Action

770—Disciplinary Sections Not to Be Applied Retroactively

BL 800 Amendments   2667

801—Amendments

810—Proposals to Amend the Bylaws

820—Proposals to Amend the Code of Professional Conduct

830—Submission to Council via Board of Directors

840—Submission to Membership by Mail Ballot

BL 900 General   2679

911—[Reserved]

921—A Description of the Professional Practice of Certified Public Accountants

BL … Topical Index   2685

U.S. AUDITING—PCAOB

PC … Select PCAOB Releases    2695

The full text of the releases issued by the PCAOB can be found in the AICPA’s

PCAOB Standards and Related Rules.

VALUATION SERVICES

VS … Statements on Standards for Valuation Services   . 2697

100—Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset

9100—Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset: Valuation Services Interpretations of Section 100

CONSULTING SERVICES

CS … Statement on Standards for Consulting Services  . 2749

100—Consulting Services: Definition and Standards

CS … Topical Index   2755

QUALITY CONTROL

QC … Quality Control   2757

10—A Firm’s System of Quality Control

PEER REVIEW

PR … Standards for Performing and Reporting on Peer Reviews  2791

100—Standards for Performing and Reporting on Peer Reviews

9100—Standards for Performing and Reporting on Peer

Reviews: Interpretations of Section 100

TAX SERVICES

TS … Tax Services   . 3009

Preface

100—Tax Return Positions

9100—Tax Return Positions: Tax Services Interpretations

of Section 100

200—Answers to Questions on Returns

300—Certain Procedural Aspects of Preparing Returns

400—Use of Estimates

500—Departure From a Position Previously Concluded

in an Administrative Proceeding or Court Decision

600—Knowledge of Error: Return Preparation and

Administrative Proceedings

700—Form and Content of Advice to Taxpayers

Appendix: Cross-Reference of Previous and

Revised Statements

TS … Topical Index   3055

PERSONAL FINANCIAL PLANNING

PFP … Personal Financial Planning  3059

100—Statement on Standards in Personal Financial

Planning Services

PFP … Topical Index   3075

CONTINUING PROFESSIONAL EDUCATION

CPE … Continuing Professional Education 3077

100—Preamble

200—General Guidelines for CPAs

300—Standards for CPE Program Sponsors

400—Glossary

CPE … Topical Index   3109

Contents ©2017, AICPA