Overview of Independence Requirements

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    IESBA

    Published: Nov 24, 2009
    6 Pages

    English

     

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    Overview of Independence Requirements

    This document features an overview of the independence requirements contained in Section 290 of the Code of Ethics that relate to rotation, cooling off period, provision of non-assurance services, fees and compensation and evaluation policies.

    Overview of Independence Requirements (PDF | 243K)
    Author: IESBA

     

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