Proposed changes to certain provisions of the code addressing the long association of personnel with an audit or assurance client

This memorandum provides background for, and an explanation of, the proposed changes to various paragraphs in the Code of Ethics for Professional Accountants (the Code) that address the threats to independence that may be created by using the same personnel on an audit engagement or assurance engagement over a long period of time (the long association provisions).

Taggar: Etik, FAR tycker