Cite the name of the statute and the year: Fromhttp://blog.apastyle.org/apastyle/2013/02/writing-references-for-federal-statutes.html, Business & Accounting Databases (Case Analysis). guidelines and rules required for auditors' independence, integrity and objectivity, tasks to clients and contemporaries and acts disreputable to the accounting profession. Preparation and planning are key. holding yourself to the high ethical standards of the AICPA. https://www.counseling.org/docs/default-source/default-document-library/2014-code-of-ethics-finaladdress.pdf, American Nurses Association. For reference page entries, include this information: organization name and acronym date of publication, title, section information, and retrieval statement (URL or database name). Public Company Accounting Oversight Board. We are the American Institute of CPAs, the world's largest member association representing the accounting profession. Remember that an author can be a corporation or group, not only a specific person. Not all CPE credits are equal. The AICPA's Code of Professional Conduct specifies that there is no confidentiality in a divorce proceeding (1.700.030). My Account | The technical storage or access that is used exclusively for statistical purposes. Trying to log in to another AICPA website? Failure to do so will impair their independence for their audit engagement as well. (2010). Leases (Topic 840) - Operating Leases (Subtopic 20) - Initial Measurement (Section 30) - Paragraph 1 The technical storage or access is necessary for the legitimate purpose of storing preferences that are not requested by the subscriber or user. Today, you'll find our 431,000+ members in 130 countries and territories, representing many areas of practice, including business and industry, public practice, government, education and consulting. The current Code is available at the AICPA Web site. The AICPA offers many accounting tools, guides, calculators and more. ASC 605-50-45-1. Why are they most important? > Citing a section of the Codification: FASB (Financial Accounting Standards Board). According to the Public Company Accounting Oversight Board (PCAOB), auditors cannot act as lawyers, despite having knowledge of commercial law (2016, 1001.04). A financial statement attest client is considered to be any entity whose financial statements are audited, reviewed or compiled when the member's compilation report does not disclose a lack of independence. To cite a specific section of an ethics code, create a reference to the full code and then indicate the specific section in the in-text citation. The AICPAa Code of Professional Conduct is meant to be a general framework, but there are several governing bodies that need to be considered when we approach the topic of ethics. Retrieved from https://asc.fasb.org/section&trid=2197430 Citing an Accounting Standards Update, Exposure Document or Other Source from the Codification: The American Institute of Certified Public Accountants (AICPA) is responsible for the Code of Professional Conduct that governs the actions of CPAs. Like we said, becoming a member of the AICPA While AICPA members follow the AICPA Code of Professional Conduct, Chartered Institute of Management Accountants (CIMA) members and students are required to abide by CIMA's Code of Ethics. You can review the AICPA Code of Professional the integrity of an audit. Reporting to the board of directors on behalf of management. The code establishes standards for auditor independence, integrity and objectivity, responsibilities to clients and colleagues and acts discreditable to the accounting profession. The AICPA is responsible for drafting, revising and reissuing the code annually, on June 1. Full in-text citations should list the organization, year, and the specific sections referenced. The AICPA Code of Professional Conduct (the code) requires you to remain independent of affiliates of any financial statement attest client. Retrieved from http://www.someaddress.com/full/url/, Public Company Accounting Oversight Board. The AICPA is responsible for drafting, revising and reissuing the code annually, on June 1. Save my name, email, and website in this browser for the next time I comment. When we see legislative developments affecting the accounting profession, we speak up with a collective voice and advocate on your behalf. Edition: View all formats and editions. Accounting standards codification. How to cite aicpa code of professional conduct, It can sometimes be difficult to find out who the author of a website is. APA Citation Guide (7th Edition): Codes of Ethics (Online) Information you need for a citation Author It can sometimes be difficult to find out who the author of a website is. The CPA license is the foundation for all of your career opportunities in accounting. you may Download the file to your hard drive. through current careers, career advancement, and career changes. Article IIThe Public Interest Members should accept the obligation to act in a way that will serve the public interest, honor the public trust, and demonstrate commitment to professionalism. Empowering curious minds, one answer at a time. for only $13.00 $11.05/page. References changed to reflect the issuance of the AICPA Code of Professional Conduct on January 12, 1988. Required fields are marked *. We use cookies to provide and improve our services. What are the three most important purposes of AICPA? (2009). This site is brought to you by the Association of International Certified Professional Accountants, the global voice of the accounting and finance profession, founded by the American Institute of CPAs and The Chartered Institute of Management Accountants. To get your license, keep 3 E's in mind: education, examination and experience. When the author and publisher are the same (as in the examples), omit the publisher name to avoid repetition. For College of Business students, accounting standards are one such example. Our advice for now? What are the AICPA six principles of Professional Conduct? as the profession becomes more technologically dependent. Our experts can deliver a The AICPA Code of Professional Conduct and PCQ essay tailored to your instructions for only $13.00 $11.05/page 308 qualified B., & Author, C. C. Should you upload or ship big data to the cloud? This chapter provides an overview of the code of professional conduct. AICPA professional standards. Generally, the following actions will impair auditor independence: Auditor independence is impaired if a member on the engagement team has a direct or material indirect financial interest in the client. Knowingly allowing a member who is not independent to continue to work on an engagement can result in disciplinary action from the AICPA, including possible revocation of the members status as a CPA. isnt necessary, but it may be a great move for your career; members are (2012, October 24). Retrieved from The AICPA Code of Professional Conduct (the code) begins with this preface, which applies to all members The term member,when used in part 1 of the code, applies to and means a member in public practice;when used in part 2 of the code, applies to and means a member in business; and when used in part 3 of the code, applies . AICPA Code of Professional Conduct. Financial Accounting Standards Board (FASB). html Jakubowski, S. T., Chao, P., Huh, S. K.. & Maheshwari, S. (2002). The Code lays out a simple, three-step approach. Authorizing, executing or consummating a transaction, or otherwise exercising authority on behalf of a client or having the authority to do so. (2014). Code of ethics for nurses with interpretive statements. Full in-text citations should list the organization, year, and the specific sections referenced. The CPA license is the foundation for all of your career opportunities in accounting. Name of the Statute, Title number Source Section number(s) (Year). Our history of serving the public interest stretches back to 1887. AICPA Professional Conduct and Standards Education for Finance Professionals, Ethics: Industry Cases (CFO/Controller Series), Choice of and Formation of Entity - Tax Staff Essentials, Ethics: Critical Thinking, Case Studies and Fraud, AICPA Online Ethics Library including Code of Professional Conduct, CA Do Not Sell or Share My Personal Information. Copyright 2023 ScienceAlert.quest | Powered by Astra WordPress Theme. The SEC's amendments to certain requirements in Rule 2-01 of Regulation S-X were designed to prevent the triggering of auditor independence rules violations in situations . The AICPA Code of Professional Conduct is a collection of codified statements issued by the American Institute of Certified Public Accountants that outline a CPA's ethical and professional responsibilities. Establishing or maintaining internal controls, including performing ongoing monitoring activities. Professional responsibilities in data security for tax professionals, Standards-setting and member enrichment activities, AICPA Releases Exposure Draft and Invitation to Comment, Records-request duties clarified in AICPA ethics proposal, CA Do Not Sell or Share My Personal Information. Separately published pamphlets of the Code from 1917 through 1997 4. American Counseling Association. Public Company Accounting Oversight Board (PCAOB). Fromhttp://libguides.regis.edu/ld.php?content_id=4838878, Topic (XXX) - Subtopic (YY) - Section (ZZ) - Subsection (if applicable) - Paragraph (PP) To cite a specific section of an ethics code, create a reference to the full code and then. Retrieved fromhttps://pcaobus.org/Standards/Auditing/Pages/AS1001.aspx, Author, A. Content Type. Retrieved fromhttps://pcaobus.org/Standards/Auditing/Pages/AS1001.aspx. Like the AICPA Code, CIMA's Code of Ethics is based on the IESBA Code. Citing an Accounting Standards Update, Exposure Document or Other Source from the Codification: FASB (Financial Accounting Standards Board). AICPA membership is not a requirement of the CPA profession, but it does help revised on December 15th, 2014, it includes new, revised, and pending Ethical principles of psychologists and code of conduct (2002, amended effective June 1, 2010, and January 1, 2017). (n.d.). Today, you'll find our 431,000+ members in 130 countries and territories, representing many areas of practice, including business and industry, public practice, government, education and consulting. The following resource offers guidance on how to cite these standards in your writing based on Lees (2017) APA Style Blog post. Professional responsibilities in data security for tax professionals, Standards-setting and member enrichment activities, AICPA Online Ethics Library including Code of Professional Conduct, How auditors can stay independent while advising on revenue recognition, 4 strategies to attract and retain female talent at your firm, A solution to complex accounting standards | Small firm philosophy, CA Do Not Sell or Share My Personal Information. If an audit member is made a job offer by the client and does not immediately report and remove themselves from the engagement, their independence is impaired. pending interpretations also include Information System Services updates. A., Author, B. Family and Medical Leave Act of 1993 (2006), (Family and Medical Leave Act of 1993, 2006), https://libraryguides.lib.iup.edu/ACCT431, http://libguides.regis.edu/ld.php?content_id=4838878, https://asc.fasb.org/section&trid=2197430, ttp://blog.apastyle.org/apastyle/2013/02/writing-references-for-federal-statutes.html. ethical considerations that need to be made by those working as members in business, The Securities and Exchange Commission (SEC), The Public Company Accounting Oversight Board (PCAOB), The Government Accountability Office (GAO), Federal, state, and local taxing authorities. Section 101 sets forth the various requirements to establish auditor independence and conditions that nullify it. Spend your time wisely, and be confident that you're gaining knowledge straight from the source. If a member leaves the auditing firm and is employed by the client, the entire firms independence is deemed to be impaired. This study examined the 775 disciplinary actions taken against individual CPAs by the boards of accountancy in the four states with the largest number of CPAs between 2008 and 2014. In the AICPA Code of Professional Conduct, the term is defined as any. AICPA Professional Standards. Retrieved from https://www.aicpa.org/research/standards/codeofconduct. Conduct in its entirety at the AICPAs Title of article. Communications of the ACM, 59(7), 44-51. http://dx.doi.org/10.1145/2909493, See In-Text Citations: The Basicsand In-Text Citations: Author/Authors. AICPA Professional Standards About | [1] The code establishes standards for auditor independence, integrity and objectivity, responsibilities to clients and colleagues and acts discreditable to the accounting profession. What are the three most important purposes of AICPA? The CPA license is the foundation for all of your career opportunities in accounting. In General auditing standards(AS 1001). These interpretations provide guidance for CPAs The current Code is available at the AICPA Web site. To get your license, keep 3 E's in mind: education, examination and experience. Information Systems Services, Hosting Services, and other guidance, while the You Brilliant people, who have, Below, we explain the trend for those non-Spanish speaking/understanding viewers Thankfully, @babycakes607 explained the trend, In William Shakespeares Romeo and Juliet the character Mercutio is prosaic about love and considers, Hostility to immigrants isnt new to the United States. "Professional Ethics. The AICPA Code of Professional Conduct is a collection of codified statements issued by the American Institute of Certified Public Accountants that outline a CPAs ethical and professional responsibilities. This page was last edited on 21 November 2020, at 10:56. To view the content in your browser, please download Adobe Reader or, alternately, https://www.apa.org/ethics/code/, Ethics code references are covered in Section 10.4 of the APA Publication Manual, Seventh Edition. website. Here are some examples: (2017). The fundamental principles within the Code integrity, objectivity, professional competence and due care, confidentiality and professional behavior establish the standard of behavior expected of a professional accountant (PA) and it reflects the professions recognition of its public interest responsibility. with the most recent changes within the industry. 2014 ACA code of ethics. Remember that an author can be a corporation or group, not only a specific person. from the local office of the public accounting firm. 308 qualified specialists online. B. industry. What is AICPA Code of Professional Conduct part 2? 001) requires that when a client is a financial statement attest client, members should apply the Independence Rule and related interpretations applicable to the financial statement attest client to their affiliates. Read ourprivacy policyto learn more. While the Code of Professional Conduct was last > (2015). Retrieved fromhttp://asc.fasb.org/, CitingElectronic Sources (Web Publications, databases, etc. Accounting Standards Update (ASU) No. B., & Author, C. C. (Year). Youve arrived at this page because you linked to a superseded citation in AICPA Code of Professional Conduct (Code). (2002). To assist users in understanding where the content from the prior code appears in the revised code, amapping documentwas created. Yes, becoming a CPA can be a challenging journey. some time each year reviewing the updated interpretations and guidance to Our history of serving the public interest stretches back to 1887. AICPA Code of Professional Conduct Purposes. Code of Professional Conduct to ensure youre A vendor can list a consideration on their income statement as a cost, if the customer provided assets or services (Financial Accounting Standards Board [FASB], 2009, 605-50-45-1). Those who fail to comply with the six main principles risk disciplinary action from admonishment to expulsion. Authors: American Institute of Certified Public Accountants, Commerce Clearing House. Retrieved fromhttps://asc.fasb.org/section&trid=2197430. The paper will also examine the partners' compliance with the code and PCQ's responsibility after the fraud disclosure. Retrieved from http://blog.apastyle.org/apastyle/2017/01/how-to-cite-quality-standards-and-guidelines-in-apa-style.html, Expand or Collapse to view popular links for this site, Expand or Collapse to view links grouped by top level headings, Center Contact Information Writing Center Facebook, Center Contact Information Writing Center Instagram, Center Contact Information Writing Center YouTube, Research & reference organizational tools, William N. Pennington Student Achievement Center. Reference Example Financial Accounting Standards Board (FASB). Revisions to four interpretations and one definition were proposed Tuesday by the AICPA Professional Ethics Executive Committee (PEEC) in an effort to address amended independence rules issued by the SEC in October 2020.. 2023 American Psychological Association, 750 First St. NE, Washington, DC 20002-4242, Telephone: (800) 374-2721; (202) 336-5500, https://www.counseling.org/docs/default-source/default-document-library/2014-code-of-ethics-finaladdress.pdf, https://www.nursingworld.org/practice-policy/nursing-excellence/ethics/code-of-ethics-for-nurses/coe-view-only/, indicate the specific section in the in-text citation. ), In-TextCitations: The Basicsand In-Text Citations: Author/Authors, Author, A. Use the language of the code to refer to sections (e.g., sections, provisions, standards). Preparing source documents, in electronic or other form, evidencing the occurrence of a transaction. How to cite aicpa code of professional conduct. Who created the AICPA Code of Professional Conduct? The Principles provide the framework for the Rules, which govern the performance of professional services by members. The code main purpose is to describe standards i.e. their profession. We are the American Institute of CPAs, the worlds largest member association representing the accounting profession. Today, you'll find our 431,000+ members in 130 countries and territories, representing many areas of practice, including business and industry, public practice, government, education and consulting. > 26012654 (2006). AICPA (2014). A cross-country comparison of the codes of professional conduct of certified/chartered accountants. Library For the period being audited, the auditor is not allowed to operate as an officer, director, manager, promoter, underwriter or voting trustee for the client. Members should consistently be evaluating situations and When the auditing member has a previous employment relationship with the client, barring certain exceptions, the auditor is required to liquidate any employee welfare programs that they have vested benefits in and collect or pay any loans outstanding to the client. But it's one that will reap big rewards if you choose to pursue it. > (Date of publication). professional and ethical standard. 001) provides that a member must not disclose confidential client information without specific consent of the client, with limited exceptions as described in the rule and its interpretations. Below, well cover It is indeed considered to be the backbone of ethical reasoning in the field of accounting. Accounting standardscodification. https://egrove.olemiss.edu/aicpa_prof/134. The Confidential Client Information Rule (ET sec. The first ethical guidance members and all CPAs should look to is the ethical requirements of their state CPA society and/or state board of accountancy. How Many Morphemes Are In The Word Telegram, How Have Attitudes Towards Immigrants Changed Over Time. Revised, December 31, 1991, by the . How to become a CPA CPA Exam Getting your license Credentials & Designations Credentials & Designations Personal Financial Specialist (PFS) Accredited in Business Valuation (ABV) The Code recognizes that most threats to compliance can be categorized into seven types: Adverse interest: When the CPA's interests are in opposition to the client's. FAQ | Supervising client employees in the performance of their normal recurring activities. connected to a network of over 400,000 other CPAs who help guide each other Serving as a client's stock transfer or escrow agent, registrar, general counsel or its equivalent. This is TED, speaking on behalf of The English Dictionary. After reviewing the ethical information provided by your state, the AICPA notes you should also consider the ethical regulations of the following governing bodies: While membership in the AICPA is not required, The AICPA offers many accounting tools, guides, calculators and more. http://dx.doi.org/xx.xxx/yyyyy, Date, S. (2016). The technical storage or access is strictly necessary for the legitimate purpose of enabling the use of a specific service explicitly requested by the subscriber or user, or for the sole purpose of carrying out the transmission of a communication over an electronic communications network. Article (3) Exposure Draft (2) Overview (1) Podcast (1) . Needless to say, there are several reasons why AICPA is the foundation of ethics for all accountants. Alternatively,versions of the prior Code are available inPDF Format. This function seeks to assists and enhances CPAs to vividly understand . The in-text citation format for a federal statute is similar to that for other APA Style references. This page is not available in other languages. (2016, December 31). From a professional liability perspective, an additional step is suggested. AICPA Code of Professional Conduct. Retrieved from http://www.someaddress.com/full/url/. AICPA Historical Collection CPAs should spend 1.224. This means that an accountant is never under a legal responsibility to adhere to the code, and can renounce the code and membership in the AICPA at any time. Membership also helps CPAs stay up to date The Principles of Professional Conduct are found Determining which recommendations of the member should be implemented. To find the content you need,search the revised version of theAICPA Code of Professional Conduct. Lee, C. (2017 January 4). Joseph Edmund Sterrett outlined the debate and issues in setting up a Code of Professional Conduct in his address to the annual meeting of the American Association of Public Accountants in 1907 [2] The earliest "official" version of the code of professional conduct among American accountants was issued by the American Institute of Accountants on April 9, 1917.[3][4]. member or are considering membership, its good to be aware of the AICPAa However, if the member does report the job offer and rejects it, and is no longer being considered for a position with the client, then their independence is not impaired. Accounting standardscodification. Home In, https://en.wikipedia.org/w/index.php?title=AICPA_Code_of_Professional_Conduct&oldid=989846244, AICPA Professional Standards: Ethics, Bylaws, as of September 1, 1974, AICPA Professional Standards: Ethics, Bylaws, as of September 1, 1975, AICPA Professional Standards: Ethics, Bylaws, as of July 1, 1976, AICPA Professional Standards: Ethics, Bylaws, as of July 1, 1977, AICPA Professional Standards: Ethics, Bylaws, Quality control, as of July 1, 1978, AICPA Professional Standards: Ethics, Bylaws, Quality control, as of July 1, 1979, AICPA Professional Standards: Ethics, Bylaws, Quality control, as of June 1, 1980, AICPA Professional Standards: Ethics, Bylaws, Quality control, as of June 1, 1981, AICPA Professional Standards: Ethics, Bylaws, as of June 1, 1982, AICPA Professional Standards: Ethics, Bylaws, as of June 1, 1983, AICPA Professional Standards: Ethics, Bylaws, as of June 1, 1984, AICPA Professional Standards: Ethics, Bylaws, as of June 1, 1985, AICPA Professional Standards: Ethics, Bylaws, as of June 1, 1986, AICPA Professional Standards: Ethics, Bylaws, as of June 1, 1987, AICPA Professional Standards: Code of conduct, Bylaws, as of June 1, 1988, AICPA Professional standards: Code of conduct, Bylaws, as of October 1, 1989, AICPA professional standards: Code of conduct, Bylaws, as of June 1, 1990, AICPA Professional Standards: Code of Conduct, Bylaws, as of June 1, 1991, AICPA professional standards: Code of professional conduct and Bylaws as of June 1, 1992, AICPA professional standards: Code of professional conduct and bylaws as of June 1, 1993, AICPA professional standards: Code of professional conduct and bylaws as of June 1, 1994, AICPA professional standards: Code of professional conduct and bylaws as of June 1, 1995, AICPA professional standards: Code of professional conduct and bylaws as of June 1, 1996, AICPA professional standards: Code of professional conduct as of June 1, 1997, AICPA professional standards: Bylaws as of June 1, 1997, AICPA professional standards: Code of professional conduct as of June 1, 1998, AICPA professional standards: Bylaws as of June 1, 1998, AICPA professional standards: Code of professional conduct and bylaws as of April 1, 1999, AICPA professional standards: Code of professional conduct and bylaws as of June 1, 2000, AICPA professional standards: Code of professional conduct and bylaws as of June 1, 2001, AICPA professional standards: Code of professional conduct and bylaws as of June 1, 2002, AICPA professional standards: Code of professional conduct and bylaws as of June 1, 2003, AICPA professional standards: Code of professional conduct and bylaws as of June 1, 2004, AICPA professional standards: Code of professional conduct and bylaws as of June 1, 2005, AICPA professional standards: Code of professional conduct and bylaws as of June 1, 2006, AICPA professional standards: Code of professional conduct and bylaws as of June 1, 2007, Rules of professional conduct: prepared by the Committee on Professional Ethics and approved by the Council April 9, 1917, Rules of professional conduct: including amendments and additions prepared by the Committee on Professional Ethics and approved by the Council prior to September 30, 1919, By-laws and rules of professional conduct as amended September, 1927, By-laws and rules of professional conduct, 1930-1931, By-laws and rules of professional conduct, 1931-1932, By-laws and rules of professional conduct as amended to December 1, 1936, By-laws and rules of professional conduct, 1937-1938, By-laws and rules of professional conduct, 1938-1939, By-laws and Rules of professional conduct, 1940, By-laws and Rules of professional conduct, 1941 (as revised January 6, 1941), By-laws and rules of professional conduct, 1942, By-laws and rules of professional conduct, 1943, By-laws and rules of professional conduct 1944, By-laws and rules of professional conduct 1945, By-laws and rules of professional conduct 1946, By-laws and rules of professional conduct 1948, By-laws, rules of professional conduct 1949-1950, By-laws, Rules of professional conduct, as amended by vote of the membership December 19, 1950, By-laws,Rules of professional conduct 1952, By-laws, Rules of professional conduct 1954, By-laws, Rules of professional conduct 1956, By-laws; Rules of professional conduct; Numbered opinions of the committee on professional ethics, By-laws, Rules of professional conduct, Numbered opinions of the Committee on Professional Ethics, 1959, By-laws, Rules of professional conduct, Numbered opinions of the Committee on Professional Ethics, 1960, By-laws, Rules of professional conduct, Numbered opinions of the Committee on Professional Ethics, Objectives of the Institute adopted by Council, 1961, By-laws; Code of professional ethics; Numbered opinions of the Committee on Professional Ethics; Objectives of the Institute adopted by Council, Code of professional ethics & numbered opinions 1965, Code of professional ethics as amended March 4, 1965; By-laws as amended March 20, 1967; Numbered opinions of the Committee on Professional Ethics; Objectives of the Institute adopted by Council; Description of the Professional Practice of Certified Public Accountants, Code of professional ethics as amended December 30, 1969, and interpretative opinions, Restatement of the code of professional conduct;Concepts of professional ethics; Rules of conduct; Interpretations of rules of conduct, Code of professional ethics, Effective March 1, 1973; Concepts of professional ethics; Rules of conduct; Interpretations of rules of conduct, Code of professional ethics, Effective March 1, 1973; March 1974 edition;Concepts of professional ethics; Rules of Professional ethics; Interpretations of rules of conduct, Bylaws as amended February 1, 1974; Implementing resolutions of Council; Objectives of the Institute; Description of the professional practice of certified public accountants, Code of professional ethics, Effective March 1, 1973, March 1975 edition;Concepts of professional ethics ;Rules of conduct; Interpretations of rules of conduct, Code of professional ethics, March 1, 1976, edition; Concepts of professional ethics; Rules of conduct, effective March 1, 1973;Interpretations of rules of conduct; Ethics rulings, Code of professional ethics, May 1, 1977, edition;Concepts of professional ethics; Rules of conduct, effective March 1, 1973; Interpretations of rules of conduct; Ethics rulings, Rules of conduct as amended March 31, 1978;Bylaws and implementing resolutions of Council as amended March 31, 1978, Bylaws and implementing resolutions of Council as amended October 15, 1981;Rules of conduct of the code of professional ethics as amended March 31, 1979 [1981], Bylaws and implementing resolutions of Council as amended May 10, 1983;Rules of conduct of the code of professional ethics as amended January 6, 1983, Concepts of professional ethics; Rules of conduct of the code of professional ethics as amended January 6, 1983; Bylaws and implementing resolutions of Council as amended May 10, 1983 [1984], Concepts of professional ethics; Rules of conduct of the code of professional ethics as amended January 6, 1983; Bylaws and implementing resolutions of Council as amended May 15, 1985, Code of professional conduct as adopted January 12, 1988; Bylaws and implementing resolutions of Council as amended January 12, 1988, Code of professional conduct as amended May 20, 1991;Bylaws and implementing resolutions of Council as amended January 8, 1990, Code of professional conduct as amended January 14, 1992; Bylaws and implementing resolutions of Council as amended January 14, 1992, Code of professional conduct as amended January 14, 1992; Bylaws and implementing resolutions as amended May 26, 1993, Code of professional conduct as amended January 14, 1992; Bylaws and implementing resolutions of Council as amended June 17, 1996, Code of professional conduct and implementing resolutions of Council as amended October 28, 1997; Bylaws and implementing resolutions of Council as amended October 28, 1997.