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Quality Control: Consideration of Networks Firm Level - IAASB

Date recorded:

At its meeting on June 19-22, 2017, the IAASB, in relation to the quality control considerations relating to networks presented by the QCTF, the ISA 2202 TF and Group Audit Task Force (GATF) (the Task Forces), supported the overall direction proposed by the Task Forces, including not revisiting the definition of networks used in the International Ethics Standards Board for Accountants’ (IESBA) Code of Ethics for Professional Accountants and the IAASB’s International standards. The Board encouraged the Task Forces to move forward in considering how changes could be made to the relevant standards to reflect the Board’s discussions.

Review the summary including the podcast on the IAASB's Web site.

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