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Which of the Following Is Correct with Regard to Private

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Which of the following is correct with regard to private accountants?
They are hired by business firms who do not want to use the services of CAs or CGAs.
They are employed by business firms in areas such as marketing research, law, and production technology.
They are becoming less common as CAs, CGAs, and CMAs become more prominent and skilled.
They are almost exclusively found at the head office of business firms.
They are hired to deal with companies' day-to-day accounting needs.

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