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3.Public Accountant and Financial Review
•CNCA
–Corporations divided into two categories
–“Designated corporations”:
§A soliciting corporation with gross annual revenues for its last completed financial year that is equal to or less than $50,000 or that is deemed to have such revenues under the CNCA
§A non-soliciting corporation with gross annual revenues for its last completed financial year that is equal to or less than $1 million 
–“Non-designated corporations” are soliciting and non-soliciting corporations with annual revenues in excess of these amounts
§
• 
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