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Action Plan Developed by Estonian Association of Auditors (EAA) BACKGROUND NOTE ON ACTION PLANS The SO Action Plan is intended to provide a summary of: The legal and regulatory environment for the
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Status as of date refers to the specific date or point in time to which the information being reported pertains.
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The purpose of status as of date reports is to provide an accurate snapshot of the entity's financial or operational status at a specific point in time.
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