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Published online by Cambridge University Press: 28 February 2017
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1 44 Fed. Reg. 26,702 (May 4, 1979).
2 15 U.S.C. §78t(a).
3 15 U.S.C. §78t(c).
4 American Institute of Certified Public Accountants, The Commission on Auditors' Responsiblities(1978).