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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Safeguard against threats
Hello,
1. Having member(s) work reviewed by *professional accountant*.
2. Having member(s) work reviewed by *independent partner*.
Do these mean the same thing? If no, can you clarify with an example.
Thank you.
A “professional accountant” could be from another audit firm. “Independent partner” should mean another partner in the audit firm who isn’t the audit/engagement partner.
