assurance services / actuarial services / non-assurance services / accounting or bookkeeping services / issueran audit / bank / local law / valuation services / /
Organization
Audit committee / /
Position
director of an assurance client / company secretary / director of a reporting issuer / director of the entity / director of the assurance client / trustee / director of the client / director / officer / director of an audit / director / officer / co-operative / director / officer or controlling owner / chief executive officer / director of a related entity / /
Rule 204 – November 14, 2013 Compared to April 2011 Version 204 Independence