Official Releases - ISB Standard no. 3, Employment with Audit Clients . Amendment to ISB Standard no. 2, Certain Independence Implications of Audits of Mutual Funds and Related Entities . Ethics ruling and interpretation . Eight Statements on Standards for Tax Services: No. 1, Tax Return Positions . no. 2, Answers to Questions on Returns . no. 3, Certain Procedural Aspects of Preparing Returns . ...