Code of Ethics Independence in Assurance Engagements
It is the responsibility of NZICA members conducting assurance engagements to ensure that they are independent and to carefully consider and respond appropriately to circumstances that threaten independence.
Code of Ethics: Independence establishes standards and provides guidance on independence for assurance engagements. Code of Ethics: Independence is a key element of the Institute’s Code of Ethics and is mandatory for all NZICA members who perform assurance engagements.
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