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1. for the type of business (sole proprietorship, partnership or corporation) 2. for the accounting standards (IAS# or IFRS#) 3. for the type of practice
1. for the type of business (sole proprietorship, partnership or corporation)
2. for the accounting standards (IAS# or IFRS#)
3. for the type of practice the cpa (Public, Commerce and industry, Academe, Government)
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