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The DOL independence rules define a member to include: The DOL definition of member includes the same individuals as the AICPA definition of covered
The DOL independence rules define a "member" to include: The DOL definition of member includes the same individuals as the AICPA definition of "covered member" All partners/principals in the firm The DOL does not have a "member" definition All BDO firm professionals G
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Auditing and Assurance services an integrated approach
Authors: Alvin a. arens, Randal j. elder, Mark s. Beasley
14th Edition
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