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The Auditor's Letter Handbook, Second Edition contains the original 1975 Statement of Policy Regarding Lawyers' Responses to Auditors' Requests for Information. Much has changed since the American Bar Association Statement of Policy Regarding Lawyers' Responses to Auditors' Requests for Information (the ABA Statement) and the American Institute of Certified Public Accountants' (AICPA) related Statement of Auditing Standards No. 12 (SAS 12) were approved in December 1975 and January 1976, respectively. The Second Edition addresses the increased emphasis on: * the quality of loss contingency disclosure; * a new regulatory regime for the accounting profession established by the Sarbanes-Oxley Act of 2002; * the increasing relevance of international accounting and auditing standards; * the expansion of cross-border practice by law firms; * and much more! This resource is a must-have for inside and outside counsel in dealing with the auditor's need for corroboration of information furnished by management concerning litigation, claims, and assessments. It comprises a consolidated presentation of the principal official pronouncements and unofficial commentaries on the subject of audit inquiries and lawyers' responses.

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The Compendium presents models for ethical and professional conduct and standards for enforcing that conduct that have been developed by the American Bar Association. These models have been used as the foundation for most state regulations and as interpretive guidance for the courts in their resolution of professional responsibility issues. Despite the local variations in the way they have been adopted (occasionally significant), they serve to familiarize the reader with the philosophy of lawyer regulation and can be used to initiate review of substantive issues unfamiliar to the lawyer, student or scholar.In addition, the Compendium contains a selection of federal Rules and Standards that are commonly needed in the general practice of law, and in practice before the SEC and IRS, and that impact upon a number of ethical rules of conduct, such as the rules regarding competence and meritorious claims and contentions. Information on the composition, jurisdiction and procedures of the ABA Standing Committee on Ethics and Professional Responsibility is included to explain how ABA ethics rules are formulated and interpreted. The 2023 Edition includes newly released ethics opinions.This one volume includes: ABA Model Rules of Professional Conduct ABA Model Code of Professional Responsibility ABA Model Code of Judicial Conduct ABA Canons of Professional Ethics ABA Standards for Imposing Lawyer Sanctions ABA Model Rules Related to Multijurisdictional Practice ABA Model Rules for Client Protection (Selected) ABA Professionalism Codes and Creeds ABA Practice Guidelines, Federal Rules and Standards (Selected) ABA Formal Ethics Opinions (Selected)

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