1. I believe that independence is one of the main foundations of the CA profession.
2. I believe that the profession’s independence requirements need to be strictly enforced in every sphere of activities in which public accounting firms are involved.
3. I think the profession would be better off if the profession’s independence requirements for CAs in public practice were more rigorous.
4. I think that the business community in general would be better off if the profession’s independence requirements for CAs in public practice were more rigorous.