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Practice ethics

Specifically relevant to members in practice.

Trustees where an audit connection

This article is not intended to be a part of, or a substitute for reading, the relevant parts of the APB Ethical Standards (ES) that apply to audits in accordance with ISAs (UK and Ireland).

Getting a bad billing

Would you be happy to receive a bill ten years late? Tony Bromell warns that the Institute will take a dim view of members who may behave in a unprofessional manner in these times.