This document will help if you are a member who practices in a network firm and need to determine whether other firms in the network (or their personnel) have a prohibited relationship (i.e., a relationship that will impair independence under the AICPA Rules of Professional Conduct) with a prospective or existing client.
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AICPA Professional Ethics Division Network Firm Implementation Guidance
May 13, 2013 · 69.2 KB Download
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