Editor's Note: This article was originally published on Jul. 29, 2022, and was updated on Feb. 1, 2023, as per the latest developments.
Compared to the Circular No. 2018-001 currently in force, the Updated Guidelines adopts proper classification to present the previously included guidelines in a more clear and logical manner, and provides important supplements to PIF Audit.
Editor's Note: This article was originally published on Jul. 29, 2022, and was updated on Feb. 1, 2023, as per the latest developments.