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American Institute of Certified Public Accountants
Employee fringe benefits -- United States -- Accounting -- Periodicals; Employee fringe benefits -- United States -- Auditing -- Periodicals
American Institute of Certified Public Accountants (AICPA), "Employee benefit plans with conforming changes as of January 1, 2012; Audit and accounting guide" (2012). Industry Guides (AAGs), Risk Alerts, and Checklists. 1217.