Ethics Cpas Book

Pt. A	Introduction to Ethics
Ch. 1	Introduction	3
Ch. 2	Organizations Involved in the Development, Regulation, and Enforcement of Ethics Requirements	6
Ch. 3	Ethics Enforcement - What a Member Needs to Know	20
Pt. B	Overview of Independence, Integrity, and Objectivity
Ch. 4	The Fall of Enron and the Ethics Aftermath	31
Ch. 5	Importance of Independence	35
Ch. 6	Basic Concepts of Rule 101, Independence, and Rule 102, Integrity and Objectivity	39
Ch. 7	Requirements for Integrity and Objectivity (Including Freedom from Conflicts of Interest)	45
Pt. C	Independence Requirements for Members in Public Practice
Ch. 8	Engagements That Require Independence	59
Ch. 9	Definition of Covered Member/Person, Immediate Family Members, and CPA Firm for Purposes of Independence Requirements	63
Ch. 10	Direct and Indirect Financial Interests in Clients	71
Ch. 11	Financial Interests in Nonclients That Have Investor or Investee Relationships with Clients	82
Ch. 12	Former Practitioners	90
Ch. 13	Unpaid Fees	94
Ch. 14	Performance of Other Services for Clients	96
Ch. 15	Business Relationships; Cooperative Arrangements; Joint Closely Held Investment; Lease Arrangements; and Investments by Clients in Auditors	113
Ch. 16	Loans to and from Clients	121
Ch. 17	Employment by the Connections with Clients	126
Ch. 18	Employment of a Spouse, Dependent, or Close Relative by a Client	136
Ch. 19	Gifts and Privileges	138
Ch. 20	Actual or Threatened Litigation	139
Ch. 21	Indemnification Agreements	143
Ch. 22	Outsourcing of the Internal Audit Function and Other Extended Audit Services	145
Ch. 23	Independence Requirements for Governmental Audits and Nonprofit Organizations Subject to Yellow Book Requirements	149
Ch. 24	Independence Requirements for Audits of Employee Benefit Plans	167
Ch. 25	Independence Requirements for Agreed-Upon Procedures Engagements	171
Ch. 26	Alternative Practice Structures	173
Ch. 27	Quality Control Systems for Independence	180
Pt. D	AICPA Rules other than Independence, Integrity, and Objectivity
Ch. 28	Rules 201, 202, and 203 - General Standards, Compliance with Standards, and Accounting Principles	189
Ch. 29	Rule 301 - Confidential Client Information	197
Ch. 30	Rule 302 - Contingent Fees	206
Ch. 31	Rule 501 - Acts Discreditable	212
Ch. 32	Rule 502 - Advertising and Other Forms of Solicitation	219
Ch. 33	Rule 503 - Commissions and Referral Fees	224
Ch. 34	Rule 505 - Form of Organization and Name	230
Pt. E	Other Ethics Guidance
Ch. 35	Statements on Standards for Tax Services and Interpretations	241
Ch. 36	Statements on Standards for Consulting Services	255
Ch. 37	An Interpretative Outline of IFAC's Code of Ethics for Professional Accountants	259
Ch. 38	Where to Go for More Information	341
	App. A: Glossary	344
App. B	How to Contact the State Boards and State Societies	352
	2003 Self-Study CPE Program	361
	Index	383