CA ANZ Core 1 Practice Questions - CA Program Core 1 Ethics And Sustainability Exam

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APES 110 defines safeguards as actions or other measures that may eliminate threats or reduce them to an acceptable level. Which of the following is an example of a safeguard created by the profession, legislation, or regulation?

Consulting an independent third party A firm's internal review of significant judgements by a second partner Mandatory continuing professional development and ethics requirements Rotating senior personnel off an engagement

Correct Answer:

Mandatory continuing professional development and ethics requirements

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