Infrastructure changes to the CPA Exam in 2024
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Basis for conclusions for PEEC's public interest entities project

Oct 02, 2024 · 326.1 KB Download

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In December 2023, the AICPA Professional Ethics Executive Committee (PEEC) released the following changes to the AICPA Code of Professional Conduct:

  • A new definition of publicly traded entity (ET sec. 0.400.45)

  • A revised definition of public interest entity (ET sec. 0.400.43)

PEEC is releasing this basis for conclusions to summarize considerations the committee deemed significant in the development of the definitions. It includes reasons for accepting certain recommendations for change and rejecting others. The goal is to assist users in

Download the Basis for conclusions - Public interest entities

File name: public-interest-entities-basis-for-conclusions

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