American Institute of Certified Public Accountants. (2004). AICPA professional standards as of June 1, 2004. American Institute of Certified Public Accountants.

American Institute of Certified Public Accountants. AICPA Professional Standards as of June 1, 2004. New York, N.Y.: American Institute of Certified Public Accountants, 2004.

American Institute of Certified Public Accountants. AICPA Professional Standards as of June 1, 2004. American Institute of Certified Public Accountants, 2004.