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| When AICPA professional standards relating to a review of a nonissuer’s (nonpublic entity’s) financial statements uses the term "should" to indicate the accountant’s responsibly to perform a procedure, performance of that procedure is considered: A. Advisory—The accountant should consider this is as general advice and determine whether to follow the procedure. B. Optional—There is no requirement under any circumstance that the accountant perform the procedure. C. Unconditionally required—The accountant is required to comply with it. D. Presumptively mandatory—The accountant is required to comply with it except in rare circumstances. |