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The Financial Accounting Standards Board employs a due process system, which A. has all CPAs in the United States vote on a new statement. B.

The Financial Accounting Standards Board employs a due process system, which

A. has all CPAs in the United States vote on a new statement.

B. enables interested parties to express their views on issues under consideration.

C. identifies the accounting issues that are the most important.

D. requires that all accountants receive a copy of financial standards.

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