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The Auditor’s Communication With Those Charged With

us.aicpa.org

"Independence Rule" (ET sec. 1.200.001) of the AICPA Code of Professional Conduct, addresses breaches of independence.[Footnote added,effective for audits of financial statements for periods endingonorafterDecember15,2021,bySASNo.134.] AU-C§260.A16 ©2021,AICPA

  With, Independence, Charged, Auditors, Charged with

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