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Final Rule: Auditor Independence Requirements
U.S. Securities and Exchange Commission [SEC] 
[Official Guidance] Dec. 4, 2000 "The amendments modernize the Commission's rules for determining whether an auditor is independent in light of investments by auditors or their family members in audit clients, employment relationships between auditors or their family members and audit clients, and the scope of services provided by audit firms to their audit clients." MORE >> |
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