The following case studies were published by the Technical Policy Board of The Institute of Chartered Accountants of Scotland. The views expressed in the respective case studies are those of the Ethics Committee and do not necessarily represent the views of the Council of The Institute.
Each of the respective case studies gives general guidance only and should not be relied on as appropriate or comprehensive in respect of any particular set of circumstances. It is recommended that users consider seeking their own professional advice.
No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication can be accepted by the authors or the publisher.
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