| http://www.w3.org/ns/prov#value | - the accountant shall retain records relevant to the audit or review, including workpapers and other documents that form the basis of the audit or review, and memoranda, correspondence, communications, other documents, and records (including electronic records), which: (1) Are created, sent or received in connection with the audit or review, and (2) Contain conclusions, opinions, analyses, or finan
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