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FRC Ethical Standard: Persons closely associated

Technical helpsheet explaining who would be considered to be a relative or member of a household, for the purposes of the FRC Ethical Standard (2016).

Issued: January 2017
Last reviewed: October 2019

This helpsheet has been issued by ICAEW’s Technical Advisory Service to help ICAEW members interpret the definition of ‘person closely associated’ in the FRC Ethical Standard.