This government document is issued by Accountancy, State Board for use in Washington
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https://www.google.com/url?client=internal-element-cse&cx=006237070161275942077:cyyje0htmj0&q=https://www.cpaboard.wa.gov/sites/default/files/Review%2520Questions%2520and%2520Answers.pdf&sa=U&ved=2ahUKEwip1tL31qeFAxUChv0HHUNgArg4MhAWegQIABAB&usg=AOvVaw3A65adcBU7vpWrzyRnzHA0&arm=e