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2022 Handbook of the International Code of Ethics for Professional Accountants

2022 Handbook of the International Code of Ethics for Professional Accountants

This 2022 edition contains recently approved revisions to the Code, including: The revisions to the non-assurance services (NAS) and fee-related provisions of the Code. The revisions to address the objectivity of an engagement quality reviewer (EQR) and other appropriate reviewers. The quality management-related conforming amendments to the Code that were issued as a result of…
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