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American Institute of Certified Public Accountants (AICPA)
05 101-3 Performance of nonattest services:
Before a member of his or her firm ("member") performs nonattest services (e.g. tax or consulting services) for an attest client, the member should determine that the requirements described in this interpretation have been met. In cases where the requirements have not been met during the period of the professional engagement or the period covered by the financial statements, the member's independence would be impaired.
Integrity and Objectivity is Key!
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