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What are some of the reasons that a financial statement preparer would need to stay current with emerging and recently-issued guidance? What are some reasons

  1. What are some of the reasons that a financial statement preparer would need to stay current with emerging and recently-issued guidance?
  2. What are some reasons that an auditor might need to stay current?
  3. At what level should you, as a professional, begin to monitor emerging guidance? Why?

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