| http://www.w3.org/ns/prov#value | - Certified public accountant firm or CPA firm means any sole proprietorship, professional corporation, partnership, joint venture, professional association or other business organization or office thereof allowable under state law, having certified public accountants as not less than two-thirds (2/3) of its natural person owners and holders of not less than two-thirds (2/3) of the ownership int
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