The largest change will be the structure of the AICPA Code, specifically, the topical format, new numbering scheme, and creation of two separate parts geared to members in public practice and members ...

However, some differences exist. For example, the AICPA Code dictates how members in public practice may structure and name their accounting practices (ET § 505) and describes several “discreditable ...

(American Institute of Certified Public Accountants, Information Technology Membership Section, New York) The ITMS is the membership group of the AICPA whose mission is to provide value to their ...

The AICPA's Professional Ethics Executive Committee has set up ... Determine which entities associated with the alternative practice structure are network firms, a term defined in the code. Network ...

Under both options, the draft interpretations would provide a three-step process: Determine which entities associated with the alternative practice structure are network firms (a term which is defined ...

While it will bring extra weight and influence to Cima, Cima’s existing structure and Royal Charter will remain, and Cima will retain its management accounting focus. Cima and the AICPA members ...