Four years after its founding, the Independence Standards
Board disbands, following the incorporation of many of its
recommendations into the new SEC auditor independence rules and the
strengthening of the AICPA’s professional ethics executive committee (
www.sec.gov/news/press/2001-72.txt
).
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Preparing the statement of cash flowsThis instructive white paper outlines common pitfalls in the preparation of the statement of cash flows, resources to minimize these risks, and four critical skills your staff will need as you approach necessary changes to the process.
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