Examlex
Part B of the Code of Ethics for Professional Accountants identifies threats to independence from the following sources:
Informal Group
A group formed naturally among individuals in a workplace or organization based on common interests or friendships, without formal structure.
Day-To-Day Interactions
The routine exchanges and communications that occur between individuals in their everyday life.
Social Needs
Basic human requirements for interaction and belonging within a community or group.
Informal Group
A group formed naturally based on personal relationships or shared interests rather than structured organizationally or by authority.
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