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Property	Value
http://www.w3.org/1999/02/22-rdf-syntax-ns#type	http://www.w3.org/ns/prov#Entity
http://www.w3.org/ns/prov#value	Standard 3: Members shall advise customers and other parties to seek independent advice and counsel in matters of tax, legal and accounting treatment of transactions to avoid conflicts of interest.
http://www.w3.org/ns/prov#wasQuotedFrom	elfaonline.org