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According to Rule 101 of the AICPA Code of Professional Conduct, which of the following key terms is inapplicable to independence standards? Covered member capable

According to Rule 101 of the AICPA Code of Professional Conduct, which of the following key terms is inapplicable to independence standards?

Covered member capable of influence

Direct and indirect financial interests

Office where the lead partner primarily practices

Professional standards for consulting services

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