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According to the text,the last step in the report preparation and presentation process is recommendations.
Certified Public Accountants
Licensed accounting professionals who have passed the CPA examination and met state certification and experience requirements, skilled in areas such as audit, tax, and financial consulting.
Enrolled Agents
Tax professionals licensed by the federal government to represent taxpayers in matters regarding the Internal Revenue Service (IRS).
Proportional Tax Rate
A tax system where the tax rate is constant regardless of the amount subject to tax.
Private Letter Rulings
Written decisions by the Internal Revenue Service (IRS) in response to taxpayers' requests for guidance on the tax implications of their specific transactions or events.
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