Audit requirement extension: partners required to file returns where firm accounts must be audited, effective retrospectively. The amendment expands the audit-linked filing criterion by inserting language that treats a partner as covered where the accounts of the firm are required ... Summary
Audit requirement extension: partners required to file returns where firm accounts must be audited, effective retrospectively.
The amendment expands the audit-linked filing criterion by inserting language that treats a partner as covered where the accounts of the firm are required to be audited, and declares that insertion to have retrospective effect from the stated operative date in the enactment.
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