Rules in the Code Professional Conduct Custom Essay

There currently are 11 rules in the Code Professional Conduct. Listed below are circumstances pertaining to these rules. Required:
a) Identify the rule to which each circumstances relates b) Indicate one other circumstance that pertains to each rule identified in (a) above.
1. Members shall not express an opinion that the financial statements are presented in conformity with GAAP unless the pronouncements of the FASB have been followed. a) Rule 203 – Accounting Principles (125, 126) b)
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 of services of others.
5. A members’ fees may vary depending on the complexity of the service rendered
6. A member is not precluded from responding to an inquiry by trial board the AICPA
7. A member many 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 may be committed to acquire any direct financial interest in the client
10. A member shall not practice under a misleading firm name.
11. A members hall not knowingly subordinate his or her judgment 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 firm’s practice
15. A member issues an unqualified opinion when a lien departs from GAAP because a conceptual disagreement with the FASB

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