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Ethics exposure draft: Proposed revisions related to loans, acquisitions, and other transactions

Oct 05, 2021 · 448.7 KB Download

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The Professional Ethics Executive Committee (PEEC) released proposed revisions to one definition and four independence interpretations:
• Definition of "beneficially owned" (ET sec. 0.400.06)
• “Loans” interpretation (ET sec. 1.260.010)
• "Loans and Leases With Lending Institutions" interpretation (ET sec. 1.260.020)
• "Immediate Family Members" interpretation (ET sec. 1.270.010)
• "Client Affiliates" interpretation (ET sec. 1.224.010)

Download the AICPA ethics exposure draft: Proposed revisions related to loans, acquisitions, and other transactions

File name: 2021-october-sec-loans-convergence.pdf

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