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Exploring the IESBA Code Installment 5 - Independence


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This is the fifth installment of a 12-month publication series titled Exploring the IESBA Code.

Exploring the IESBA Code takes an in-depth look at the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code). Each installment of the series will highlight key aspects of the Code in a manner that is relatable, with special focus placed on the recent revisions to the Code.

Installment 5 explains how to apply the Code's conceptual framework to independence

For more information about the Code, click here.

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