| 000 -LEADER |
|---|
| fixed length control field |
00827nab a22001577ac4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230424085934.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| fixed length control field |
ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
230418b ||||| |||| 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 |
Allen, Ben |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
The trouble with nondisclosure agreements in attest engagements |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2018 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
The article informs that client requests for confidentiality agreements have become common in the accounting profession. It is noted that many nondisclosure agreements (NDAs) contain boilerplate provisions which may have conflict with professional standards and public accounting statutes. It has also been suggested to replace various old provisions with appropriate management representations. |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Relationship information |
Vol. 225 Issue 5: (May 2018), pages 32-34 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |