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In the event of an ethical breach by a payroll accountant, which entity is ultimately liable for any monetary damages due to stakeholders? Multiple Choice

In the event of an ethical breach by a payroll accountant, which entity is ultimately liable for any monetary damages due to stakeholders?
Multiple Choice
The company, its CEO, or president
The entity that issued the license to the accountant
The payroll accountant
The governmental entity associated with company oversight

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