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STUDY LIST & ESSAYS FOR THE FINAL
Fall 2013
AICPA and PCAOB standards on computers can be used for the whole exam, keep time limits in mind
Numbers in red are incomplete or need additional information. Some in red may not need additional information, but if additional information can be provided that will help with essays add it.

1. Code of Professional Conduct as it relates to the cases that we discussed
-Rule 101 Independence-A member in public practice shall be independent in the performance of professional services. Fact and Appearance
-Rule 102 Integrity and objectivity-In the performance of any professional service, a member shall maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate his or her judgment to others.
-Rule 201 General Standards-A member must comply with the following standards in all engagements: Professional competence Due professional care Planning and supervision Sufficient relevant data used
-Rule 202 Compliance with Standards- A member who performs auditing, review, compilation, management consulting, tax, or other professional services must comply with standards: Auditing standards board and PCAOB (Issue statements on auditing standards)
-Rule 203 Accounting Principles- A member shall not express an opinion or state affirmatively or negatively that financial statements are presented in conformity with GAAP if there is any departure from an accounting principle that has material effect on the financial statements.
-Rule 301 Confidential Client Information- A member in public practice shall not disclose any confidential client information without the specific consent of the client.
Exceptions:
-Subpoena or summons -Quality review of practices authorized by the AICPA
-Inquiries by ethics division or trial board…...

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