Calcpa's Code of Professional Conduct (Specialsection)
California CPA 2010, May, 78, 9
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COMPOSITION, APPLICABILITY AND COMPLIANCE The Code of Professional Conduct (the "Code of Professional Conduct") of the California Society of Certified Public Accountants ("CalCPA") consists of two sections: (1) Principles, and (2) Rules. The Principles and Rules conform to the Principles and Rules set forth in the Code of Professional Conduct of the American Institute of Certified Public Accountants (the "Institute") and the California State Board of Accountancy. The Principles provide the framework for the Rules, which govern the performance of professional services by members. CalCPA is authorized to designate bodies to promulgate technical standards under the Rules. In the absence of specific designation by CalCPA or another authority, CalCPA authorizes the governing Council of the American Institute of Certified Public Accountants the "Council") to designate bodies to promulgate technical standards under the Rules. The Bylaws of CalCPA require adherence to those Rules and standards. The Bylaws and the Code of Professional Conduct are enforced pursuant to the terms of the Enforcement Procedures adopted by the [begin strike through]Board of Directors[end strikethrough] Council of CalCPA..
- Category: Industries & Professions
- Published: May 01, 2010
- Publisher: California Society of Certified Public Accountants
- Seller: The Gale Group, Inc.
- Print Length: 14 Pages
- Language: English