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    <title>Duties and powers of the company’s auditor with reference to the audit of the branch and the branch auditor.</title>
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    <description>Rule 12 aligns the company&#039;s auditor&#039;s duties and powers for branch audits with the general auditor duties, requires the branch auditor to submit its report to the company&#039;s auditor, and extends the auditor&#039;s fraud-reporting obligations to branch auditors insofar as they relate to the branch.</description>
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