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FRC Ethical Standards: 'Other relationships'

What are these in the context of the Ethical Standard discussion on business relationships?

Issued: January 2017
Last reviewed: January 2017

The FRC Ethical Standard (2016) (ES) refers to a need to consider the threats posed by ‘other relationships’ in Supporting Ethical Provision 2.3 and the discussion on business relationships in ES2.28.D and 2.33. However, ‘other relationships’ are not defined or described.