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The Company Auditors (Examinations) Regulations 1990
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9. Those aspects of the following which are relevant to auditing—
(a)company law;
(b)the law of insolvency and similar procedures;
(c)tax law;
(d)civil and commercial law;
(e)social security law and law of employment;
(f)information and computer systems;
(g)business, general and financial economics;
(h)mathematics and statistics; and
(i)basic principles of financial management of undertakings.
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