28. https://www.frc.org.uk/Our-Work/Publications/APB/Scope-and-Authority-of-APBPronouncements-%28Revised.pdf
29. http://www.icaew.com/en/technical/ethics/icaew-code-of-ethics/icaew-code-of-ethics
30. www.scotcourts.gov.uk/opinions/mcf1807c.html
31. http://www.legislation.gov.uk/ukpga/2006/46/contents
32. https://www.accountancylive.com
33. http://ec.europa.eu/internal_market/auditing/docs/liability/auditliability_en.pdf
34. http://ceccar.ro/ro/wp-content/uploads/2011/09/activitate_1995.pdf
35. http://www.cafr.ro/stiri.php?id=25434. http://www.cafr.ro/stiri.php?id=254