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List and describe the three factors that influence the organizational structure of all CPA firms. What are the most common forms of CPA firm organization?
Direct Non-Controlling Interest
A portion of equity in a subsidiary not attributable directly to the parent company, representing minority shareholders' stake in the entity.
Direct Non-Controlling Interest
A proportional interest in a subsidiary not held by the parent company, representing a share in the equity and profits of the subsidiary.
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