Locate the AICPA Code of Professional Conduct online. Find the Negligence in the Preparation of Financial Statements
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Locate the AICPA Code of Professional Conduct online. Find the “Negligence in the Preparation of Financial Statements or Records” interpretation (ET section 1.400.040). What does this interpretation say about the act of a member signing, permitting, or directing another person to sign a document containing materially false and misleading information?
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