AICPA Professional Standards, 2017, Volume 2

AUD 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Investment Performance Standards (SOP 12-1) [50]-Attest Engagements on Greenhouse Gas Emissions Information (SOP 13-1) [Superseded, July 2017, by AICPA Guide Attestation Engagements on Sustainability (Information Including Greenhouse Gas Emissions Information)] 55-Performing Agreed-Upon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 (c)2017, AICPA

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