| 000 -LEADER |
|---|
| fixed length control field |
00756nam a22001457a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230419095608.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
230419b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Tysiac, Ken |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Ethics for CPA firm megers and acquisitions |
| 264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2018 |
| 520 3# - SUMMARY, ETC. |
|---|
| Summary, etc |
The article reports on the ethical issues involved in the mergers and acquisitions of accounting firms. It is said that buyers and sellers need to take great care to protect clients' best interests as the purchase or sale brings into focus a whole new set of ethical considerations. Sellers want to ensure their clients are treated well after the transition. |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Main entry heading |
Vol. 232 Issue July(2018), pages 20 - 23 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |