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Tax Tips

The standard of care as a high jump competition. In order to enter the competition everyone must meet a basic minimum requirement, but after that, everyone jumps to clear the bar at their own personal best. Those who clear the bar have passed the test, but those who do not clear the bar at their own personal best height (and not someone else's) fail. Similarly, directors must work to 'clear the bar' by doing their personal best with regard to their education, abilities and experiences.