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August 2022














































               Untangling complexity






                  When do independence rules apply to an attest client’s affiliates?
                                                             8





                                                                                          PLUS

                                                                                          You suspect fraud: Now what?
                                                                                          14

                                                                                          Making the partnership decision
                                                                                          20

                                                                                          Tax software survey 2022
                                                                                          26
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