White Paper on the AICPA's Independence Rules ...
INDEPENDENCE RULES MODERNIZATION PROJECT. AICPA PROFESSIONAL ETHICS EXECUTIVE COMMITTEE. December 2001 NOTICE TO READERS. The Professional Ethics Executive Committee has developed this white paper to explain its November 2001 rules release, which revised interpretation 101-1 of Rule 101, Independence, and related definitions (ET section 92) of the AICPA Code of Professional Conduct. ................
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