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IESBA Aligns Part 4B to Assurance Terms and Concepts Used in ISAE 3000 (Revised)

The International Ethics Standards Board for Accountants® (IESBA®, the Ethics Board) released in January 2020, Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised). Part 4B of IESBA’s Code comprises the independence standards for assurance engagements other than audit and review engagements.


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