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Themanuscriptasanimportantreferenceforthecandidates'reviewforreferenceisrevisedonthebasisofthe2014compilationoflawsandregulations.Themanuscriptremainslargelyunchangedintheoverallstructure,addsrelevantlawsandregulationsissuedin2014,modifieslawsandregulationswhichhavebeenrevised,andcoversthemaincontentsofvarioussubjectsofthenationalunifiedCPAexamination.