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* 1. Which aspects of the AICPA independence rules pertaining to the performance of Nonattest Services (NAS) in ET sec. 1.295 do you find most challenging? Check any that apply.

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* 2. Which aspects of the AICPA independence rules pertaining to other matters do you find most challenging? Check any that apply.

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* 3. Please enter any other comments you may have below.

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