The following list includes activities that are performed in a CPA firm.Classify each activity as value-added or non-value added. 
Definitions:
Systematic Risk
A type of risk associated with the entire market or a particular market segment that remains unaffected by diversification efforts.
Risk Free Rate
The rate of return on an investment with no risk of financial loss, often represented by government bonds.
Beta
A calculation of the extent to which a stock's price swings in comparison with the overall market.
Market Risk
The risk of losses in investments due to factors that affect the overall performance of the financial markets.
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