Description
Book SynopsisTable of ContentsAUD 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[50]—Attest Engagements on Greenhouse Gas Emissions Information (SOP 13–1) [Superseded, July 2017, by AICPA Guide Attestation Engagements on Sustainability (Information Including Greenhouse Gas Emissions Information)]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
