2022 Handbook of the International Code of Ethics for Professional Accountants (Including International Independence Standards)¶
International Ethics Standards Board for Accountants. (2022). 2022 Handbook of the International Code of Ethics for Professional Accountants (Including International Independence Standards).
Cited by¶
1 citation across 1 artifact.
Each citation links to the sentence it supports in the citing article.
Mechanisms¶
- Rotation or Term Limit
- It is the standard structural answer where the relationship's very durability is the risk — the logic behind mandatory rotation regimes designed to counter the familiarity threat
This sourceIdentifies familiarity threats from long association and prescribes rotation limits to protect independent judgment.
- It is the standard structural answer where the relationship's very durability is the risk — the logic behind mandatory rotation regimes designed to counter the familiarity threat
Verification¶
Does it exist? Not checked yet. This entry carries no identifier to resolve. It was extracted from the citation as written in the article, normalized, and deduplicated against the rest of the registry.
Does it back the claim? Not recorded. The single citation of this work carries no recorded support check.
Support is checked per citation rather than per work — the same source can be cited soundly in one article and wrongly in another. Per-citation recording began recently, so a citation with no recorded check is a gap in the record rather than evidence it went unchecked.
See how references were verified.
Registry ID ref:c7f0a225b87d · see in the full table