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    June 2012 Omnibus Exposure Draft of the Professional Ethics Division

    Exposure Draft The Professional Ethics Executive Committee has exposed for public comment an exposure draft that proposes revisions to Interpretation 101-3 that clarifies, among other things, that the preparation of financial statements would be considered a nonattest service, regardless of whether such service was performed as part of an attest (audit, review, or
    Published on August 27, 2012

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