Chapter 1 - Frameworks, Chapter 2 - The Professional And Ethical Duty Of The Accountant, Chapter 3 - Performance Reporting And Performance Appraisal...
REGULATION CPA EXAM - AREA 1: ETHICS, RESPONSIBILITIES, AND FEDERAL TAX PROCEDURES
By: Caleb Grijalva
1.1 REGULATIONS GOVERNING PRACTICE BEFORE THE IRS, 1.2 INTERNAL REVENUE CODE AND REGULATIONS RELATED TO TAX RETURN PREPARERS, 2.1 LICENSING AND DISCIPLINARY SYSTEMS...
formation of contracts, discharge (excuses to performance obligations/defenses to contract enforcement), third-party beneficiary contracts + assignment of rights & delegation of duties...