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23-01-2024
Business

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Which is an explicit requirement in the Circular No. 230 rule on conflicts of interests?
a) The practitioner should send copies of written consents to the SEC's Office of the Chief Accountant
b) The practitioner may not represent an attest client if the practitioner is personally conflicted
c) The practitioner may not represent a client if such representation adversely affects another client
d) The practitioner should retain copies of written consents for at least 36 months

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