11 rules of professional conduct circumstances related to these rules

Project Description:

there currently are 11 rules in the code of professional conduct. listed below are circumstances pertaining to these rules.

1. a member shall not express an opinion that the financial statements are presented in conformity with gaap unless
the pronouncements of the fasb has been followed.

2. a member shall not discriminate in employment of assistants.

3. a member shall not include self-laudatory statements that are not based on verifiable facts in advertisements.

4. a member shall not accept a commission for a referral to a client of products or service of others.

5. a member's fees may vary depending on the complexity of the services rendered.

6. a member is not precluded from responding to an inquiry by a trial board of the aicpa.

7. a member may not serve as a trustee for any pension trust of the client during the period covered by the financial statements.

8. a member shall adequately plan and supervise an engagement.

9. a member may not have or be committed to acquire any direct financial interest in the client.

10. a member shall not practice under a misleading firm name.

11. a member shall not knowingly subordinate his or her judgement to others.

12. a member shall follow the technical standards of the auditing standards board in an audit engagement.

13. a member bases the fee on the findings determined by the irs in a tax audit case.

14. a member discloses confidential information in a peer review of the firms practice.

15. a member issues an unqualified opinion when a client departs from gaap because of a conceptual disagreement with the fasb.

a. identify the rule to which each circumstance relates.
b. indicate one other circumstance that pertains to each rule identified in (a) above.
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