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ISCA Comments on IESBA’s Proposed Quality Management-related Conforming Amendments to the Code

ISCA supports the proposed conforming amendments to the Code to be aligned with the terms and concepts used in ISQM 1 and ISQM 2.

However, we believe that the decision whether to accept or continue a client relationship or specific engagement should be the shared responsibility of the firm and the engagement partner. As such, we recommend that IESBA considers amending the relevant provision in the Code.


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