Ethics Interpretations and Rulings promulgated by the AICPA do not have the force of
law. At most, they are binding only on AICPA members, and even then an AICPA member is
free to disregard ethics interpretations and rulings, provided they can carry the burden of
justifying their departure in a disciplinary hearing. However, they do provide some guidance for
ethical conduct and many accountants, whether AICPA members or not, are often hesitant to
blatantly disregard such AICPA pronouncements. Integrity and Objectivity
Ruling No. 112 under Rule 102 – Integrity and Objectivity addresses the issue of using a
third-party provider to assist an AICPA member in providing professional services. At issue is
whether an AICPA member in public practice who uses the services of a third-party provider to
assist in providing professional services such as bookkeeping, tax preparation, consulting or
attest services for clients must disclose the use of the provider to clients. 本文来自优.文'论^文.网原文请找腾讯3249,114
Ruling 112 holds that such disclosure is necessary. Rule 102 [ET section 102.01] and
Article III {ET section 54] requires members to be honest and candid. AICPA members must
disclose the fact that they “may” use the services of a third-party service provider to their client
prior to turning over confidential client information to the provider. Prior disclosure will put the
client on notice that confidential client information may be shared with an outside party. Clients
then have the option of objecting to the use of a third-party provider. If a client objects, the
AICPA member has the option of either providing the service without the use of a third-party or
declining the engagement.
武冈市环境的实践调查报告The requirement to inform clients of the possible use of third-party service providers does
not extend to all services, however. Notification need not be given if third-parties are used to
provide administrative support services such as record storage or software application hosting
services.
The use of offshore third-party service providers has been a cause for concern. Credit
card services have been outsourced to the Caribbean, India and other low-cost jurisdictions. In
the case of India, professional services such as tax preparation have also been outsourced.
Potential security problems may result when confidential client information is given to firms or
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