Fair value measurement continues to be a top area of concern amongst both public and privately-owned organizations. The learning resources provided are designed to help practitioners understand the knowledge and skills needed in fair value measurement for entities & intangibles, including goodwill, business combinations, and impairment of long-lived assets.
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Covers the basic tenets of ethical and professional conduct and the principles of ethics.
A refresher on important ethics requirements to ensure your services are performed with integrity and objectivity, and, where required, independence.
An overview of the ethics standards that apply under the AICPA Code of Professional Conduct to CPAs in business and industry.
This page contains sample language which could be used to fulfill the requirement in the “Use of a Third-Party Service Provider” interpretation.
This Guide is designed to help you understand independence requirements under the AICPA Code of Professional Conduct.
This document includes FAQs and sample case studies to assist members in understanding the “Network and Network Firms” interpretation.
This document discusses how the definitions and guidance provided in the Client Affiliates interpretation of the AICPA Code of Professional Conduct apply to affiliates...
The AICPA Code of Professional Conduct provides guidance and rules to all members in the performance of their professional responsibilities.