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The material on this Internet site is designed to provide accurate and authoritative information in regard to the subject matter covered. It is presented with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal or other expert assistance is required, the services of a competent professional person should be sought.

Quotations from publications copyrighted by the American Institute of Certified Public Accountants (AICPA) are included in the course materials.

Copyright 1999 by Practitioners Publishing Company. All rights reserved.
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