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    <description>Persons required to keep books must obtain an accountant&#039;s audit and a prescribed signed and verified audit report before the due date when statutory turnover or gross receipts thresholds for professions or businesses are exceeded; the obligation excludes businesses whose income is determined under the Fourteenth Schedule rule, and compliance may be met by combining an audit under another law with a further prescribed accountant&#039;s report.</description>
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      <description>Persons required to keep books must obtain an accountant&#039;s audit and a prescribed signed and verified audit report before the due date when statutory turnover or gross receipts thresholds for professions or businesses are exceeded; the obligation excludes businesses whose income is determined under the Fourteenth Schedule rule, and compliance may be met by combining an audit under another law with a further prescribed accountant&#039;s report.</description>
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