ADVISORY SERVICES Definition

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ADVISORY SERVICES is a consulting service in which the CPA develops the findings, conclusions, and recommendations presented for client decision-making.
This differs from attestation, where the CPA expresses a conclusion about a written assertion of another.

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INTELLECTUAL PROPERTY is intangible property that is the result of creativity, e.g. patents, trademarks or copyrights.

ASSESSED VALUE is the estimated value of property used for tax purposes.

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