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Concerning interim quarterly financial statements, management of public companies: (1) Must engage CPAs to audit the statements. (2) Must engage CPAs to review the statements.

Concerning interim quarterly financial statements, management of public companies:

(1) Must engage CPAs to audit the statements.

(2) Must engage CPAs to review the statements.

(3) May choose to engage CPAs to review the statements.

(4) May not engage CPAs to become associated with the statements.

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