Page 36 - PowerPoint Presentation
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New Standard: Non-compliance With Laws And

            Regulations




            • Provides clear pathway to disclose potential non-compliance

               situations to appropriate public authorities in certain


               situations without being constrained by the ethical duty of

               confidentiality;


            • Renewed emphasis on the role of senior-level accountants


                in business;


            • Promotes a culture of compliance with laws and regulations

                and prevention of non-compliance within their


                organizations.











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