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Learning objectives (continued)

• Identify the disciplinary procedures used by the

AICPA, state CPA societies, and state boards of

accounting.

• Identify the professional responsibilities addressed

in SSFS 1 and VS section 100 in AICPA

Professional Standards.

• Identify appropriate sources of non-authoritative

guidance issued by the AICPA to assist forensic

accountants in performing their duties.

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