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ICAEW REPRESENTATION 64/17 - IFAC
WebbCommunications with third parties Ownership of copies of communications between a member and third parties depends on the relationship between the member and the client. Where the member is acting as agent, the copies belong to the client. An example is tax correspondence on behalf of the client (see above). Similarly, where a member WebbKey points: The 2024 ICAS Code of Ethics includes enhancements to the conceptual framework. The overarching requirement to adhere to the fundamental principles and … hdi pcbとは
Niche Magazine Issue 54 by Niche Magazine - Issuu
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