AICPA Plain English Guide to Independence
The SEC approved new PCAOB Rule 3526, Communication with Audit Committees Concerning Independence (AICPA, PCAOB Standards and Related Rules, Rules of the Board, “Rules”), which supersedes the board’s existing interim standard, ISB Standard No. 1, Independence Discussions with Audit Committees (AICPA, PCAOB Standards and Related Rules ... ................
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