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Rivers, a California CPA, is a partner in the rm of Rivers & Grifn, CPA's. The rm was found to have knowingly prepared materially misleading

Rivers, a California CPA, is a partner in the rm of Rivers & Grifn, CPA's. The rm was found to have knowingly prepared materially misleading nancial statements, for the second time. 



What is the maximum administrative penalty the rm can receive for this second offense?

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