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Under the Code of Professional Conduct of the AICPA, which of the following is required to be independent in fact and appearance when discharging professional

Under the Code of Professional Conduct of the AICPA, which of the following is required to be independent in fact and appearance when discharging professional responsibilities?

1. All CPAs.

2. A CPA not in public practice.

3. A CPA in public practice providing auditing and other attestation services.

4. A CPA in public practice providing tax and management advisory services.

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