Contents
Part 1 – Members in Public Practice
Rule 1.100 Integrity and Objectivity
Case Study – Married Tax Clients Divorcing
1.130 Preparing and
Reporting Information
Case Study – Year End Adjustments and Loan Covenants
Case Study – Bernard
Madoff Investment Securities LLC
Rule 1.300—General Standards Rule
Case Study – Audit
Engagement with No Prior Experience
1.310 Compliance with Standards Rule
Case Study – Peer Review Discoveries
1.320 Accounting Principles Rule
1.400.001 Acts Discreditable Rule
1.510.001 — Contingent Fees Rule
1.520.001—Commissions and referral fees Rule
1.600.001 —Advertising
and other forms of solicitation
1.700.001— Confidential
client information rule
1.800.001—Form of organization and name rule
2.100.001 – Integrity and
Objectivity Rule
2.130.030 Obligation of a Member to His or Her Employer’s
External Accountant
2.170.010 – Pressure to Breach the Rules
2.300.001 — General
standards rule
2.310.001—Compliance with standards rule
2.320.001—Accounting principles rule
Case Study - The Company with Excess Reserves
Case Study - The Company with Undisclosed/Unrecorded
Contingencies
2.400.001 Acts Discreditable Rule
2.400.070 Confidential
Information from employment or volunteer activities
3.400.001 - Acts
discreditable rule
3.400.070 Confidential
Information from employment or volunteer activities