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Maria and lina are partnership in an audit firm in Kuala Terengganu.

There are clauses in their


partnership agreement which provides that parties of the firm are not allowed to become a partners or
work at other audit firm and that upon dissolution of the firm, all partners are not allowed to become
partners of other audit firm in Kuala Terengganu. Recently, Maria was offered the post as an auditor on
a part

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