Is it fair that a nationwide standard of care generally applies to the duty of care of accountants? Is it fair to hold the small town practitioner to the same standard as a large CPA firm in a large city?

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The Answer of Is it fair that a nationwide standard of care generally applies to the duty of care of accountants? Is it fair to hold the small town practitioner to the same standard as a large CPA firm in a large city?

Is It Fair That a Nationwide Standard of Care Generally