transactions or those that required considerable amount of professional judgment, the smaller firms’ shortage was instead at the audit partner level, resulting in some audit partners both holding quite a sizable
engagements. • Consult and document the judgment used when determining that provis ions of non-audit services do not impair the auditor’s independence. The process of acceptance and continuance of client
sentenced to imprisonment by the court's final judgment except in the cases where the term of imprisonment or the suspension of sentence has lapsed for a period of not less than 3 years in connection with the
otherwise) of the action on the CRA, a rated entity, obligor, originator, underwriter, arranger, investor, or other market participant. 2.2 A CRA and its employees should use care and professional judgment to
of Debt Securities Holders…………………………. Registrar and Paying Agent…..………………………………….……… Warnings: “Prior to making an investment decision, investors should exercise their own judgment when considering
laundering and having been subject to the judgment or the order of a court relating to confiscation of an illicit asset or any other similar judgment or order. Clause 23/14 The following financial statements
trustee, as the case may be, and become a co-party in a lawsuit or a party to whom the court’s judgment is bound, when the new trustee is completely vested with the trust property. 7 SECTION 28 The new
former trustee or exercise the rights and duties jointly with the surviving trustee, as the case may be, and become a co-party in a lawsuit or a party to whom the court’s judgment is bound, when the new
judgment. CS may have issued, and may in the future issue, other communications that are inconsistent with, and reach different conclusions from, the information presented in this report. Those