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A CPA firm is associated with the financial statements of its client a. if it performs any services at all for the client b. only

A CPA firm is "associated with the financial statements" of its client
a. if it performs any services at all for the client
b. only when it does a financial audit
c. only when it does attestation services, such as a review or an audit
d. even if a CPA firm only assists a client in preparing financial statements, but does not perform an audit
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