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https://www.aicpa.org/InterestAreas/AccountingEducation/Resources/Pages/CoreCompetency.aspx
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5. Association of Registrars of the Universities and Colleges of Canada (ARUCC). (2014). ARUCC PCCAT transcript and transfer credit nomenclature study: An examination of current practices at Canadian Postsecondary Organizations.
http://www.arucc.ca/uploads/documents/arucc_pccat_15_jun_2014_english.pdf