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ETHICS (Ethical Threats (Safeguards (Profession, legal and regulation…

- - - - Firm-wide safeguard
      - Engagement-specific safeguards
    - - Corporate goverenanceregulations
      - Professional or regulatory monitoring and disciplinary procedures
      - CPD Requirements
      - External review by legally empowered third party of the report, returns, communication or information produced by a professional accountant
      - Educational, training and experience requirements for entry into profession