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AICPA Professional Standards, 2017, Volume 2 by AICPA (English) Paperback Book

Description: FREE SHIPPING UK WIDE AICPA Professional Standards, 2017, Volume 2 by AICPA FORMAT Paperback LANGUAGE English CONDITION Brand New Table of Contents AUD Introduction 1753AUD Statements of Position—Auditing and Attestation 175510—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Investment Performance Standards (SOP 12–1)[50]—Attest Engagements on Greenhouse Gas Emissions Information (SOP 13–1) [Superseded, July 2017, by AICPA Guide Attestation Engagements on Sustainability (Information Including Greenhouse Gas Emissions Information)]55—Performing Agreed–Upon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—ACCOUNTINGACC Introduction 2037ACC Statement of Position—Accounting 203910—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 2095AR–C … Introduction 2099AR–C … Statements on Standards for Accounting and Review Services (Clarified) 210760—General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services70—Preparation of Financial Statements80—Compilation Engagements90—Review of Financial Statements9090—Review of Financial Statements: Accounting and Review Services Interpretation of Section 90AR–C … Appendixes . 2273AR–C … Topical Index 2277CODE OF PROFESSIONAL CONDUCTET … Code of Professional Conduct 2285ET … Preface: Applicable to All Members 2287ET … Part 1—Members in Public Practice 2315ET … Part 2—Members in Business 2449ET … Part 3—Other Members 2475ET … Appendixes . 2481ET … Topical Index 2515BYLAWSBL … Definitions . 2531BL 100 Name and Purpose . 2533101—Name and Purpose BL 200 Admission to, and Retention of, Membership and Association 2537210—Members220—Requirements for Admission to Membership220R—Implementing Resolution Under Section 2.2 Requirements for Admission to Membership230—Requirements for Retention of Membership230R—Implementing Resolutions Under Section 2.3 Requirements for Retention of Membership240—Certificate of Membership250—Right of Members to Describe Themselves as Such260—International Associates260R—Implementing Resolution Under Section 2.6 International AssociatesBL 300 Organization and Procedure 2557310—General320—Membership320R—Implementing Resolution Under Section 3.2 Membership330—Council340—Board of Directors340R—Implementing Resolution Under Section 3.4 Board of Directors350—Officers Elected by Council350R—Implementing Resolution Under Section 3.5 Officers Elected by Council360—Committees360R—Implementing Resolutions Under Section 3.6 CommitteesBL 400 Financial Management and Controls 2581401—Financial Management and Controls401R—Implementing Resolution Under Article 4 Financial Management and Controls410—Audit420—Committee on Audit430—Execution of Instruments on Behalf of the Institute440—Indemnification450—Dues460—Fiscal Year460R—Implementing Resolution Under Section 4.6 Fiscal YearBL 500 Meetings of the Institute and the Council 2601501—Meetings of the Institute and the Council510—Meetings of the Institute520—Meetings of Council530—General Provisions Governing MeetingsBL 600 Election of Council, Board of Directors, and Officers of the Institute . 2611601—Election of Council, Board of Directors, and Officers of the Institute610—Members of Council Directly Elected by Membersof the Institute610R—Implementing Resolution Under Section 6.1 Members of Council Directly Elected by Members of the Institute620—Selection of Members of Council to Represent State SocietiesBL 600 Election of Council, Board of Directors, and Officers of the Institute—continued630—Election of Members–at–Large of Council, Board of Directors, Chairman of the Board, and Vice Chairman of the Board640—Forfeiture of Office for Nonattendance650—Vacancies650R—Implementing Resolution Under Section 6.5 Vacancies660—Election Meeting of Council670—Term LimitBL 700 Termination of Membership and Disciplinary Sanctions . 2635701—Termination of Membership and Disciplinary Sanctions710—Resignation of Membership710R—Implementing Resolution Under Section 7.1 Resignation of Membership720—Termination of Membership for Nonpayment ofFinancial Obligation or for Failure to Comply With Membership–Retention Requirements720R—Implementing Resolution Under Section 7.2Termination of Membership for Nonpayment of Financial Obligation or for Failure to Comply With Membership–Retention Requirements730—Disciplinary Action Without a Hearing730R—Implementing Resolution Under Section 7.3 Disciplinary Action Without a Hearing740—Disciplining of Member by Trial Board740R—Implementing Resolution Under Section 7.4 Disciplining of Member by Trial Board750—Reinstatement750R—Implementing Resolution Under Section 7.5 Reinstatement760—Publication of Disciplinary Action760R—Implementing Resolution Under Section 7.6 Publication of Disciplinary Action770—Disciplinary Sections Not to Be Applied RetroactivelyBL 800 Amendments 2667801—Amendments810—Proposals to Amend the Bylaws820—Proposals to Amend the Code of Professional Conduct830—Submission to Council via Board of Directors840—Submission to Membership by Mail BallotBL 900 General 2679911—[Reserved]921—A Description of the Professional Practice of Certified Public AccountantsBL … Topical Index 2685U.S. AUDITING—PCAOBPC … Select PCAOB Releases 2695The full text of the releases issued by the PCAOB can be found in the AICPAsPCAOB Standards and Related Rules.VALUATION SERVICESVS … Statements on Standards for Valuation Services . 2697100—Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset9100—Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset: Valuation Services Interpretations of Section 100CONSULTING SERVICESCS … Statement on Standards for Consulting Services . 2749100—Consulting Services: Definition and StandardsCS … Topical Index 2755QUALITY CONTROLQC … Quality Control 275710—A Firms System of Quality ControlPEER REVIEWPR … Standards for Performing and Reporting on Peer Reviews 2791100—Standards for Performing and Reporting on Peer Reviews9100—Standards for Performing and Reporting on PeerReviews: Interpretations of Section 100TAX SERVICESTS … Tax Services . 3009Preface100—Tax Return Positions9100—Tax Return Positions: Tax Services Interpretationsof Section 100200—Answers to Questions on Returns300—Certain Procedural Aspects of Preparing Returns400—Use of Estimates500—Departure From a Position Previously Concludedin an Administrative Proceeding or Court Decision600—Knowledge of Error: Return Preparation andAdministrative Proceedings700—Form and Content of Advice to TaxpayersAppendix: Cross–Reference of Previous andRevised StatementsTS … Topical Index 3055PERSONAL FINANCIAL PLANNINGPFP … Personal Financial Planning 3059100—Statement on Standards in Personal FinancialPlanning ServicesPFP … Topical Index 3075CONTINUING PROFESSIONAL EDUCATIONCPE … Continuing Professional Education 3077100—Preamble200—General Guidelines for CPAs300—Standards for CPE Program Sponsors400—GlossaryCPE … Topical Index 3109Contents ©2017, AICPA Details ISBN1119454808 Pages 1376 Publisher John Wiley & Sons Inc ISBN-10 1119454808 ISBN-13 9781119454809 Format Paperback Year 2018 Language English DEWEY 657.0218 Imprint John Wiley & Sons Inc Place of Publication New York Country of Publication United States AU Release Date 2018-03-13 NZ Release Date 2018-03-13 Publication Date 2018-02-13 UK Release Date 2018-02-13 Author AICPA Series AICPA Audience Professional & Vocational US Release Date 2018-02-13 We've got this At The Nile, if you're looking for it, we've got it. 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AICPA Professional Standards, 2017, Volume 2 by AICPA (English) Paperback Book

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ISBN-13: 9781119454809

Book Title: AICPA Professional Standards, 2017, Volume 2

Number of Pages: 1376 Pages

Publication Name: Aicpa Professional Standards, 2017, Volume 2

Language: English

Publisher: John Wiley & Sons INC International Concepts

Item Height: 228 mm

Subject: Accounting

Publication Year: 2018

Type: Textbook

Item Weight: 1596 g

Author: Aicpa

Item Width: 154 mm

Series: Aicpa

Format: Paperback

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