Outsourcing ethics rulings take effect.

• Position: AICPA News - American Institute of Certified Public Accountants - Brief Article

New ethics rulings adopted last year by the AICPA regarding a CPA's responsibilities when outsourcing client work take effect for all professional services performed on or after July 1, 2005, except for professional services performed pursuant to agreements in existence on June 30, 2005, that are completed by Dec. 31, 2005.

Last year, the AICPA Professional Ethics Executive Committee adopted new rulings that apply to Rule 102, Integrity and Objectivity; Rule 201, General Standards; and Rule...