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A CPA, while performing an audit, considers two types of independence: Independence in fact and independence in appearance. The CPA is concerned with independence in

A CPA, while performing an audit, considers two types of independence: Independence in fact and independence in appearance. The CPA is concerned with independence in appearance in order to:

meet the minimum requirements of the code of professional conduct.

reduce risk and liability.

maintain public confidence in and reliance on the profession.

become independent in fact.

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