On the AICPA Web site, select Professional Resources, then Professional Ethics/Code of Conduct, and click on Professional

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On the AICPA Web site, select Professional Resources, then Professional Ethics/Code of Conduct, and click on Professional Ethics. Click on Resources and Tools. Find the Plain English Guide to Independence. What is the purpose of this document? Does it explain differences between the AICPA, PCAOB, and SEC independence standards?

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