The statement about the application of the AICPA independence rules that is used in this situation is Because check-signing is a management function, independence is impaired.
The independence state that firm's partners and professional employees, have to be independent in line with the “Independence Rule” as well as others.
Note that the statement about the application of the AICPA independence rules that is used in this situation is Because check-signing is a management function, independence is impaired.
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