Article Abstract:
The European Commission has failed to form an agreement on the issue of auditor independence throughout the European Union. The legal position in countries such as France and Italy differs from that in the United Kingdom.
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Article Abstract:
Issues are presented concerning the rules affecting the independence of auditors which were published by the US Securities and Exchange Commission in February 2001. The provisions of the rules are discussed.
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Article Abstract:
The work of the International Valuation Standards Committee in making links between valuers and accountants is described, with focus on its three year project to produce standards, which started in 1999.
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