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Ethics case studies - Network firms

Oct 02, 2024 · 153.9 KB Download

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We've published new case studies to help you meet independence requirements related to network firms.

  • Independence in appearance: One case study highlights the importance of avoiding the perception of being part of a network.

  • Smaller subsets of network firms: A scenario when two or more firms within an association may be network firms is presented.

  • Network firm characteristics: The case studies analyze whether member firms of various associations meet one or more of the criteria to be

Download the Case studies - Network firms

File name: network-firms-AICPA-ethics-case-studies

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