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This document highlights provisions in the yellow book’s independence standards and compares them to the relevant independence provisions of the aicpa code of professional conduct. The aicpa code of professional conduct is a collection of codified statements issued by the american institute of certified public accountants that outline a cpa's. The following three standards: the aicpa code of professional conduct, the ima statement of ethical professional practice, and the statement on standards for tax services compare in many.
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