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"CPE Direct is based on articles taken directly from the magazine you’re already reading — the Journal of Accountancy. Written by experts and covering hot-button issues, the articles are combined with thorough training materials to form cohesive study units that cover topics in financial accounting, auditing, taxation and more. Toward the end of each quarter (March, June, September and December), you will receive a study guide with chapters of course materials on each topic..."
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Source: CPE Direct