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All AICPA member firms that audit ERISA plans must comply with the AICPA Code of Professional Conduct including the independence rules therein, as well as the Department's independence rules. pdf) when considering whether a member-client relationship not specifically addressed by the Code of Professional Conduct "would lead a reasonable person aware of all the relevant facts to conclude that there is an unacceptable threat to the member's and the firm's independence. These roles are now being formally recognised as a nursing responsibility in documents such as the Code of Ethics for Nurses in Australia and Code of Professional Conduct for Nurses in Australia. |
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