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of company law which arose from the existence of off-balance sheetfinance and the
issuance of Technical Release 603, and Exposure Drafts 42 and 49 by the Accounting
Standards Committee in the UK. In accordance with Abbott's framework, the paper
relates the character of the "disturbance" between the two professions, the
jurisdictional contest which ensued and the transformation which resulted in an
inter-professional settlement and the restoration of occupational "balance ". It is
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