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This exposure draft is the first of a new series entitled Statements on Standards for Management Advisory Services that will be enforceable under the AICPA Rules of Conduct. The proposed statement identifies nine fundamental standards for MAS practice.
Business consultants; Management
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American Institute of Certified Public Accountants. Management Advisory Services Executive Committee, "Proposed statement on standards for management advisory services : definitions and standards for MAS practice ;Definitions and standards for MAS practice" (1981). Statements of Position. 432.