Ch 6 · Code of Ethics for Professional Accountants

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5 concept points · 0 formulas · 4 exam-critical points.

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Concept

🗺️ Chart summary

Threats & Safeguards
       |
   Self-Interest (financial)
   Self-Review (audit own work)
   Advocacy (promote client)
   Familiarity (close relation)
   Intimidation (pressure)
       |
   Safeguards: Profession / Firm / Engagement

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