TY  - BOOK
AU  - Clark, Ronald L.
TI  - Guidance for CPA's performing nonattest services: revisions to interpretation 101-3
T2  - CPA Journal 
SN  - 0732-8435
U1  - BPer. 657.05 
PY  - 2013///
CY  - New York City
PB  - The New York State of Certified Public Accountant
KW  - Responsibility
KW  - Leadership
ER  -