Annual Report of Ethics Division Investigation Activity.
Position | American Institute of Certified Public Accountants - Brief Article - Statistical Data Included |
January 1 - December 31, 2000 January 1 - December 31, 1999 The following is a statistical report from the Professional Ethics Division of investigation activity for the years ended Dec. 31, 2000, and 1999. The AICPA and state CPA societies participate in the Joint Ethics Enforcement Program. This report includes investigations conducted by state societies resulting in findings of ethics code violations. AICPA Ethics Division 2000 1999 Investigations open at start of period: Active 474 489 Deferred - Litigation 149 145 623 634 Add: Investigations opened during period 247 262 870 896 Less: Investigations closed during period 250 273 620 623 Investigations open at end of period: Active 465 474 Deferred - Litigation 155 149 620 623 Summary of Disposition of Closed Cases(*) Trial Board 10 5 Settlement with Publication 21...
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