Overview of Independence Requirements

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    Published: Nov 24, 2009
    6 Pages



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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.

    Copyright © 2014 The International Federation of Accountants (IFAC). All rights reserved.

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


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