Chapter 1, Problem 20DQ

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Data table - Direct Materials, January 1 Direct Materials, December 31 Work-in-Process Inventory, January 1 Work-in-Process Inventory, December 31 EA 13 6 17 14 10 Finished Goods Inventory, January 1 Finished Goods Inventory, December 31 14 Direct Materials Purchased, including Freight In 33 37 Direct Labor 18 Manufacturing Overhead

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Explain in your own words the Tax Practitioner Board’s view on what constitutes a conflict of interest for a registered tax agent. (Do not cut and paste from the Tax Practitioner website). Provide two (2) examples of what could be considered a conflict of interest. (Not from the TPB website)

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