⭐ Important points (exam-critical)
- ⭐Confidentiality continues even after relationship ends.
- ⭐Independence — in fact and in appearance — for assurance engagements.
- ⭐Non-audit services restrictions: bookkeeping, valuation, internal audit, etc. (Sec 144 Companies Act).
- ⭐Sec 22 (Schedule I & II) — Other Misconduct / Professional Misconduct in CA Act 1949.
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