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With Respect to Auditors in the European Union

Question 34

Multiple Choice

With respect to auditors in the European Union,


A) the 4th Directive states that accountants need to demonstrate education, examination and experience qualifications in order to be able to practice.
B) auditors in one country may be allowed to practice in another country under certain conditions.
C) reciprocity is not extended.
D) auditors are not allowed to engage in consulting due to concerns over independence.

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