Ethics Resources
Library
The Professional Ethics Library Includes information on guidance and independence questions as well as a listing of ethics rules and interpretations.
- AICPA Code of Professional Conduct
- Attorney General
- Department of Labor (DOL)
- Department of Revenue
- Federal Deposit Insurance Corporation (FDIC)
- Financial Accounting Standards Board (FASB)
- Governmental Accounting Standards Board (GASB)
- General Accounting Office (GAO)
- Montana Board of Public Accountants
- MTCPA Bylaws
- JEEP Manual
- Securities and Exchange Commission (SEC)
News
Client’s Request for Income Tax Return
April 29, 2022
A client requests a CPA to prepare his income tax return for a fee. The CPA prepares the returns, but withholds them pending payment by the client. During this time, the client files for bankruptcy. The client’s attorney would like to obtain a copy of the client’s yet-unfiled income tax return.
Compiled financials for tax client?
April 29, 2022
If I have a client where no financials were prepared and I prepare a tax return, what should be done with the QuickBooks P&L? Can it be shared with the client with proper non-attest language?
Share QuicBooks File?
April 29, 2022
A member has been asked by a successor accountant to provide information that he maintained for the former client using QuickBooks© accounting software. The member asked whether he was obligated to provide the data in electronic format since the former client had already received the information in printed form.