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Dear Kim,
It should be a simple one.
Do I understand correctly that the ethical threat of an auditor assuming management responsibilities is only applicable for UK exam?
So I will not get any credit when sitting under international syllables for that point?Thanks in advance.
It is still true under the IESBA and ACCA Codes – it’s just not a separate category of threat. So yes it will be credited but there will always be something more specific to add.
Yes as it says in the “How the Code is Structured” section, part 4 is additional material that only applies in certain roles such as audit.
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