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Which of the following is implied when a CPA signs the preparer's declaration on a federal income tax return? The return is not misleading based

Which of the following is implied when a CPA signs the preparer's declaration on a federal income tax return?

The return is not misleading based on all information of which the CPA has knowledge.

The return is prepared in accordance with generally accepted accounting principles.

The CPA has audited the return.

The CPA maintained an impartial mental attitude while preparing the return.

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