Complied AIComplied AIBack to law libraryReading nowCode of Ethics0 chapters · 74 standards
Divisions6
    • ¶Part 4B overview
    • 900Applying the Conceptual Framework to Independence for Assurance Engagements Other Than Audit and Review Engagements
    • 905Fees
    • 906Gifts and Hospitality
    • 907Actual or Threatened Litigation
    • 910Financial Interests
    • 911Loans and Guarantees
    • 920Business Relationships
    • 921Family and Personal Relationships
    • 922Recent Service with an Assurance Client
    • 923Serving as a Director or Officer of an Assurance Client
    • 924Employment with an Assurance Client
    • 940Long Association of Personnel with an Assurance Client
    • 950Provision of Non-assurance Services to Assurance Clients Other Than Audit and Review Engagement Clients
    • 990Reports That Include a Restriction on Use and Distribution (Assurance Engagements Other Than Audit and Review Engagements)
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  3. Part 4B

Part 4B

Independence For Assurance Engagements Other Than Audit and Review Engagements

14 sections (900–990)

  • 900Applying the Conceptual Framework to Independence for Assurance Engagements Other Than Audit and Review Engagements
  • 905Fees
  • 906Gifts and Hospitality
  • 907Actual or Threatened Litigation
  • 910Financial Interests
  • 911Loans and Guarantees
  • 920Business Relationships
  • 921Family and Personal Relationships
  • 922Recent Service with an Assurance Client
  • 923Serving as a Director or Officer of an Assurance Client
  • 924Employment with an Assurance Client
  • 940Long Association of Personnel with an Assurance Client
  • 950Provision of Non-assurance Services to Assurance Clients Other Than Audit and Review Engagement Clients
  • 990Reports That Include a Restriction on Use and Distribution (Assurance Engagements Other Than Audit and Review Engagements)
Part 4AIndependence For Audit and Review EngagementsPart 5Ethics Standards For Sustainability Assurance (Including Independence Standards)