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Revised definition and interpretations: Loans, Acquisitions, and Other Transactions

Mar 31, 2022 · 374.4 KB Download

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The Professional Ethics Executive Committee adopted the following revisions at its February 2022 meeting:

  • Definition of “beneficially owned,” (ET sec. 0.400.06)

  • “Conceptual Framework for Independence” (ET sec. 1.210.010)

  • “Client Affiliates” (ET sec. 1.224.010)

  • “Loans” (ET sec. 1.260.010)

  • “Loans and Leases With Lending Institutions” (ET sec. 1.260.020)

  • “Immediate Family Members” (ET sec. 1.270.010)

Download the Revised definition and interpretations: Loans, Acquisitions, and Other Transactions

File name: Revised definition and interpretations: Loans, Acquisitions, and Other Transactions.pdf

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