Guidance & Support Tools
Published: Nov 23, 2009
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 © 2018 The International Federation of Accountants (IFAC). All rights reserved.
You must be signed in to the IFAC website in order to submit a comment. If you do not have an account, please register below. IFAC respects your privacy and will not send you unsolicited email or spam. You can subscribe to IFAC publications, change your subscription preferences, or manage your user profile at any time.