AICPA Professional Standards, 2017, Volume 2

<p>AUD&nbsp; Introduction 1753</p>
<p>AUD&nbsp; Statements of Position Auditing and Attestation&nbsp;&nbsp; 1755</p>
<p>10 Auditing Property/Casualty Insurance Entities Statutory Financial Statements Applying Certain Requirements of the NAIC Annual Statement Instructions (SOP 92–8)</p>
<p>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)</p>
<p>20 Auditing Health Care Third–Party Revenues and Related Receivables (SOP 00–1)</p>
<p>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)</p>
<p>30 Performing Agreed–Upon Procedures Engagements That Address Annual Claims Prompt Payment Reports as Required by the New Jersey Administrative Code (SOP 02–1)</p>
<p>35 Auditing the Statement of Social Insurance (SOP 04–1)</p>
<p>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)</p>
<p>45 Reporting Pursuant to the Global Investment Performance Standards (SOP 12–1)</p>
<p>[50] Attest Engagements on Greenhouse Gas Emissions&nbsp; Information (SOP 13–1) [Superseded, July 2017, by AICPA Guide Attestation Engagements on Sustainability (Information Including Greenhouse Gas Emissions Information)]</p>
<p>55 Performing Agreed–Upon Procedures Engagements That Address the Completeness, Mapping, Consistency, or Structure of XBRL–Formatted Information (SOP 13–2)</p>
<p>STATEMENT OF POSITION ACCOUNTING</p>
<p>ACC&nbsp; Introduction 2037</p>
<p>ACC&nbsp; Statement of Position Accounting&nbsp;&nbsp;&nbsp;&nbsp; 2039</p>
<p>10 Accounting for Costs of Activities of Not–for–Profit Organizations and State and Local Governmental Entities That Include Fund Raising (SOP 98–2)</p>
<p>AR–C Cross–References to SSARSs 2095</p>
<p>AR–C Introduction 2099</p>
<p>AR–C Statements on Standards for Accounting and Review Services (Clarified) 2107</p>
<p>60 General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services</p>
<p>70 Preparation of Financial Statements</p>
<p>80 Compilation Engagements</p>
<p>90 Review of Financial Statements</p>
<p>9090 Review of Financial Statements: Accounting and Review Services Interpretation of Section 90</p>
<p>AR–C Appendixes&nbsp;&nbsp; . 2273</p>
<p>AR–C Topical Index&nbsp;&nbsp; 2277</p>
<p>CODE OF PROFESSIONAL CONDUCT</p>
<p>ET Code of Professional Conduct&nbsp;&nbsp; 2285</p>
<p>ET Preface: Applicable to All Members 2287</p>
<p>ET Part 1 Members in Public Practice 2315</p>
<p>ET Part 2 Members in Business&nbsp;&nbsp; 2449</p>
<p>ET Part 3 Other Members&nbsp;&nbsp; 2475</p>
<p>ET Appendixes&nbsp;&nbsp; . 2481</p>
<p>ET Topical Index&nbsp;&nbsp; 2515</p>
<p>BYLAWS</p>
<p>BL Definitions&nbsp; . 2531</p>
<p>BL 100 Name and Purpose&nbsp; . 2533</p>
<p>101 Name and Purpose BL 200 Admission to, and Retention of, Membership and Association&nbsp; 2537</p>
<p>210 Members</p>
<p>220 Requirements for Admission to Membership</p>
<p>220R Implementing Resolution Under Section 2.2 Requirements for Admission to Membership</p>
<p>230 Requirements for Retention of Membership</p>
<p>230R Implementing Resolutions Under Section 2.3 Requirements for Retention of Membership</p>
<p>240 Certificate of Membership</p>
<p>250 Right of Members to Describe Themselves as Such</p>
<p>260 International Associates</p>
<p>260R Implementing Resolution Under Section 2.6 International Associates</p>
<p>BL 300 Organization and Procedure&nbsp; 2557</p>
<p>310 General</p>
<p>320 Membership</p>
<p>320R Implementing Resolution Under Section 3.2 Membership</p>
<p>330 Council</p>
<p>340 Board of Directors</p>
<p>340R Implementing Resolution Under Section 3.4 Board of Directors</p>
<p>350 Officers Elected by Council</p>
<p>350R Implementing Resolution Under Section 3.5 Officers Elected by Council</p>
<p>360 Committees</p>
<p>360R Implementing Resolutions Under Section 3.6 Committees</p>
<p>BL 400 Financial Management and Controls&nbsp;&nbsp;&nbsp; 2581</p>
<p>401 Financial Management and Controls</p>
<p>401R Implementing Resolution Under Article 4 Financial Management and Controls</p>
<p>410 Audit</p>
<p>420 Committee on Audit</p>
<p>430 Execution of Instruments on Behalf of the Institute</p>
<p>440 Indemnification</p>
<p>450 Dues</p>
<p>460 Fiscal Year</p>
<p>460R Implementing Resolution Under Section 4.6 Fiscal Year</p>
<p>BL 500 Meetings of the Institute and the Council&nbsp;&nbsp;&nbsp; 2601</p>
<p>501 Meetings of the Institute and the Council</p>
<p>510 Meetings of the Institute</p>
<p>520 Meetings of Council</p>
<p>530 General Provisions Governing Meetings</p>
<p>BL 600 Election of Council, Board of Directors, and Officers of the Institute . 2611</p>
<p>601 Election of Council, Board of Directors, and Officers of the Institute</p>
<p>610 Members of Council Directly Elected by Members</p>
<p>of the Institute</p>
<p>610R Implementing Resolution Under Section 6.1&nbsp; Members of Council Directly Elected by Members of the Institute</p>
<p>620 Selection of Members of Council to Represent State Societies</p>
<p>BL 600 Election of Council, Board of Directors, and Officers of the Institute continued</p>
<p>630 Election of Members–at–Large of Council, Board of Directors, Chairman of the Board, and Vice Chairman of the Board</p>
<p>640 Forfeiture of Office for Nonattendance</p>
<p>650 Vacancies</p>
<p>650R Implementing Resolution Under Section 6.5 Vacancies</p>
<p>660 Election Meeting of Council</p>
<p>670 Term Limit</p>
<p>BL 700 Termination of Membership and Disciplinary Sanctions&nbsp; . 2635</p>
<p>701 Termination of Membership and Disciplinary Sanctions</p>
<p>710 Resignation of Membership</p>
<p>710R Implementing Resolution Under Section 7.1 Resignation of Membership</p>
<p>720 Termination of Membership for Nonpayment of</p>
<p>Financial Obligation or for Failure to Comply With Membership–Retention Requirements</p>
<p>720R Implementing Resolution Under Section 7.2</p>
<p>Termination of Membership for Nonpayment of Financial Obligation or for Failure to Comply With Membership–Retention Requirements</p>
<p>730 Disciplinary Action Without a Hearing</p>
<p>730R Implementing Resolution Under Section 7.3 Disciplinary Action Without a Hearing</p>
<p>740 Disciplining of Member by Trial Board</p>
<p>740R Implementing Resolution Under Section 7.4 Disciplining of Member by Trial Board</p>
<p>750 Reinstatement</p>
<p>750R Implementing Resolution Under Section 7.5 Reinstatement</p>
<p>760 Publication of Disciplinary Action</p>
<p>760R Implementing Resolution Under Section 7.6 Publication of Disciplinary Action</p>
<p>770 Disciplinary Sections Not to Be Applied Retroactively</p>
<p>BL 800 Amendments&nbsp;&nbsp; 2667</p>
<p>801 Amendments</p>
<p>810 Proposals to Amend the Bylaws</p>
<p>820 Proposals to Amend the Code of Professional Conduct</p>
<p>830 Submission to Council via Board of Directors</p>
<p>840 Submission to Membership by Mail Ballot</p>
<p>BL 900 General&nbsp;&nbsp; 2679</p>
<p>911 [Reserved]</p>
<p>921 A Description of the Professional Practice of Certified Public Accountants</p>
<p>BL Topical Index&nbsp;&nbsp; 2685</p>
<p>U.S. AUDITING PCAOB</p>
<p>PC Select PCAOB Releases&nbsp;&nbsp;&nbsp; 2695</p>
<p>The full text of the releases issued by the PCAOB can be found in the AICPA s</p>
<p>PCAOB Standards and Related Rules.</p>
<p>VALUATION SERVICES</p>
<p>VS Statements on Standards for Valuation Services&nbsp;&nbsp; . 2697</p>
<p>100 Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset</p>
<p>9100 Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset: Valuation Services Interpretations of Section 100</p>
<p>CONSULTING SERVICES</p>
<p>CS Statement on Standards for Consulting Services&nbsp; . 2749</p>
<p>100 Consulting Services: Definition and Standards</p>
<p>CS Topical Index&nbsp;&nbsp; 2755</p>
<p>QUALITY CONTROL</p>
<p>QC Quality Control&nbsp;&nbsp; 2757</p>
<p>10 A Firm s System of Quality Control</p>
<p>PEER REVIEW</p>
<p>PR Standards for Performing and Reporting on Peer Reviews&nbsp; 2791</p>
<p>100 Standards for Performing and Reporting on Peer Reviews</p>
<p>9100 Standards for Performing and Reporting on Peer</p>
<p>Reviews: Interpretations of Section 100</p>
<p>TAX SERVICES</p>
<p>TS Tax Services&nbsp;&nbsp; . 3009</p>
<p>Preface</p>
<p>100 Tax Return Positions</p>
<p>9100 Tax Return Positions: Tax Services Interpretations</p>
<p>of Section 100</p>
<p>200 Answers to Questions on Returns</p>
<p>300 Certain Procedural Aspects of Preparing Returns</p>
<p>400 Use of Estimates</p>
<p>500 Departure From a Position Previously Concluded</p>
<p>in an Administrative Proceeding or Court Decision</p>
<p>600 Knowledge of Error: Return Preparation and</p>
<p>Administrative Proceedings</p>
<p>700 Form and Content of Advice to Taxpayers</p>
<p>Appendix: Cross–Reference of Previous and</p>
<p>Revised Statements</p>
<p>TS Topical Index&nbsp;&nbsp; 3055</p>
<p>PERSONAL FINANCIAL PLANNING</p>
<p>PFP Personal Financial Planning&nbsp; 3059</p>
<p>100 Statement on Standards in Personal Financial</p>
<p>Planning Services</p>
<p>PFP Topical Index&nbsp;&nbsp; 3075</p>
<p>CONTINUING PROFESSIONAL EDUCATION</p>
<p>CPE Continuing Professional Education 3077</p>
<p>100 Preamble</p>
<p>200 General Guidelines for CPAs</p>
<p>300 Standards for CPE Program Sponsors</p>
<p>400 Glossary</p>
<p>CPE Topical Index&nbsp;&nbsp; 3109</p>
<p>Contents &copy;2017, AICPA</p>