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Buying and selling fees

Technical helpsheet to help ICAEW members in practice to identify various issues in connection with the purchase or sale of a block of fees of a practice.

Issued: October 2013
Reviewed: September 2018

This helpsheet has been issued by ICAEW’s Ethics Advisory Service to help ICAEW members in practice to identify various issues in connection with the purchase or sale of a block of fees of a practice.