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Accounting StandardsAuditBig FourLatest News

FRC unveils new audit firm governance code

For the largest audit firms, it sets out a ‘clearer distinction’ between the role of Independent non-executives (INEs) and audit non-executives (ANEs).

The Financial Reporting Council (FRC) has published a new audit firm governance code for the big four audit firms and firms that audit FTSE-350 companies and significant numbers of public interest entities (PIEs).

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