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A violation of the profession's ethical standards would most likely have occurred when a CPA:
Average Rate of Return
A financial ratio that shows the average annual return on an investment, expressed as a percentage of the initial investment cost.
Estimated Annual Net Income
The projection of net earnings over a given fiscal year, taking into account all expected revenue and expenses.
Cash Payback Period
The length of time it takes for an investment to generate enough cash flow to recoup the original investment.
Annual Net Cash Flows
The net amount of cash that is received or expended by a business during a year, after all cash inflows and outflows are accounted for.
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