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ACCT 4334 (23)
Lecture 22

ACCT 4334 Lecture 22: AICPA Code of Professional Conduct Sections 1.100-1.300

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ACCT 4334
Linsteadt Chris

Client/hron Entertainment Exchanges Gi aceepr m per be reasonable curcumstances impaired *booK Keep Services: t oversee you o Keeping/makes decisions c)ent- man assumimo you no way nvolved in mg that A managerially Tax compliance scrn 8 transmitting would n impair indepondence (member mu st preparing mot have commol/custody over the clients funds, and must be ove (eviewed loppm ed by indiv, mated by client/ sigss off *May my firm provide interna await assistano to a Client to roD cannot act as mannt. Cor appear to act cannot report the must evaluate the findings Mesolt ladequacy have to Moe can only do the testina lactivities CScope ynsk hequenat a cpA shall comply with standaras/interpretations by bodies designated la council FASB, FASAB GASB, IASB. Protessional Competence: undertake only services that the members Rrm can be vcompetem in doing be able tconnical qualifications /the ablchy tos ako assumes ePA can make small mistakes bring m tion ek or doing extra research be needing to be given to someone else eropgement may Due LYdesesional Carei exerciec due professi care in prof services ment exercised by those assista cy in the audi exa entoaly reviews the Planning pencisioni ately plan/supervise. 3 SPA short be to desi suocant actor in the members emplo the tasks and evaluat the end prodoct to afford a reasonable basis for conclusions Sufficient Relevant Data or secommendation Fls need to lae NOT Misedin typically cmAAor no affirmative decorations in conformity wrth GAAp (show cohectty depar descnked the depanuse, its approvmate cts and the reasonable what compliance win amp actually b misleading ex: new slaton the evolution of a new Term a 3a disclose non-independence IP suomitting fls to recognition of Soptuate ease. STUdt Ability collect
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