Other Flashcards

1
Q

Ethical boards

A

ICAEW**
FRC’s Ethical Standard**

IESBA

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2
Q

Which threat isn’t in both?

A

All both IESBA + FRC

Management threat - only FRC!

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3
Q

What are the 5 threats?

A
FRC + IESBA: 
Self-review
Advocacy = acting as the client's advocate (taking their side)
Self-interest
Familiarity 
Intimidation

FRC:
Management

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