• Length 4 years full-time
  • Minimum 192 Units
Admission requirements
  • Academic plan BACCT / BAHCR
  • CRICOS code 079093D
  • UAC code 130010
  • Academic contact
  • Mode of delivery
    • BACCT: Not Specified
    • BAHCR: In Person

The Bachelor of Accounting is designed to develop your knowledge and skills in reporting, analysing and managing financial resources in business and government entities. In addition to meeting the education requirements for membership of the Australian accounting professional bodies, the degree offers flexibility for you to study in related disciplines of your interest, including finance, business information systems, management, marketing, international business and corporate sustainability.

You will be equipped with the ability to critically analyse emerging accounting issues, and be inspired by the professional and scholarly accounting research that provides you with insights into issues underlying the accounting numbers, thus fostering your academic and professional competence. Gaining these academic and professional attributes will enhance your accounting career opportunities, or pursuance of advanced accounting studies.

The Bachelor of Art History and Curatorship bridges the gap between art history as an academic discipline and the practicalities of curating collections and exhibitions.

The degree locates the study of art in a range of historical, social, cultural and political contexts. You can focus on Australian, Asian and International art, both historical and contemporary, and participate in intensive art history courses taught overseas. You will be able to deepen your understanding of art practice through courses drawn from the School of Art & Design and be exposed to the museum environment through tutorials at national cultural institutions.

Career Options

ANU ranks among the world's very finest universities. Our nearly 100,000 alumni include political, business, government, and academic leaders around the world.

We have graduated remarkable people from every part of our continent, our region and all walks of life.

Learning Outcomes

Upon successful completion, students will be able to:

  1. Integrate theoretical and technical accounting knowledge in a business context.
  2. Exercise judgement under supervision to provide possible solutions to routine accounting problems in straightforward contexts using where appropriate social, ethical, economic, regulatory, sustainability, governance and/or global perspectives.
  3. Critically apply theoretical and technical accounting knowledge and skills to provide possible solutions to routine accounting problems.
  4. Justify and communicate accounting advice and ideas to both specialists and non-specialists.
  1. identify and critique the historical, social, cultural and political contexts of art;

  2. understand the relationship between art history, art theory and curatorial practices;

  3. evaluate and investigate the structures and practices of public cultural institutions through active engagement with museums and galleries; and

  4. demonstrate practical knowledge of the processes associated with caring for collections and developing exhibitions.

Further Information

Students wishing to qualify for membership of CPA Australia must enrol in BUSN2101 Law of Business Entities, INFS2005 Accounting Information Systems and BUSN3014 Principles of Taxation Law. BUSN3002 Auditing is optional, but students are strongly advised to complete it in their degree. Students who do not complete this course at university must complete it in the CPA program in order to advance to CPA status.

Students wishing to qualify for membership of Chartered Accountants Australia and New Zealand must also enrol in BUSN3002 Auditing, In addition to BUSN3014 Principles of Taxation Law, BUSN2101 Law of Business Entities and INFS2005 Accounting Information Systems.

Electives: 

Students have 48 units of electives in a single degree program. Electives can be selected from CBE or other Colleges. No more than 10 courses at 1000 level.

Students wish to undertake an out of college elective may contact the relevant College directly.

Student Responsibility:

It is the student's responsibility to select electives in such a way that:

  • they satisfy prerequisites for the corresponding course/s.
  • they conform to the rules set out in Programs and Courses or if unsure seek advice from the CBE office.
It is the student's responsibility to select the courses appropriate for his/her program.

FDD with Law (ALLB):

Due to incompatibilities between (BUSN1101 and LAWS1204) and (BUSN2101 and LAWS2203), student will need to select three courses other than BUSN1101 and BUSN2101 from the second list of courses (that is, select three courses from BUSN2036, BUSN3008, BUSN3017 and INFS2005).

You will meet the prerequisites of BUSN3014 by studying LAWS1204.

FDD with Commerce:
Bachelor of Accounting cannot be combined with Bachelor of Commerce with an Accounting major.

Students wishing to qualify for membership of CPA Australia must enrol in BUSN2101 Law of Business Entities, INFS2005 Accounting Information Systems and BUSN3014 Principles of Taxation Law. BUSN3002 Auditing is optional, but students are strongly advised to complete it in their degree. Students who do not complete this course at university must complete it in the CPA program in order to advance to CPA status.

Students wishing to qualify for membership of Chartered Accountants Australia and New Zealand must also enrol in BUSN3002 Auditing, In addition to BUSN3014 Principles of Taxation Law, BUSN2101 Law of Business Entities and INFS2005 Accounting Information Systems.

Electives: 

Students have 48 units of electives in a single degree program. Electives can be selected from CBE or other Colleges. No more than 10 courses at 1000 level.

Students wish to undertake an out of college elective may contact the relevant College directly.

Student Responsibility:

It is the student's responsibility to select electives in such a way that:

  • they satisfy prerequisites for the corresponding course/s.
  • they conform to the rules set out in Programs and Courses or if unsure seek advice from the CBE office.
It is the student's responsibility to select the courses appropriate for his/her program.

FDD with Law (ALLB):

Due to incompatibilities between (BUSN1101 and LAWS1204) and (BUSN2101 and LAWS2203), student will need to select three courses other than BUSN1101 and BUSN2101 from the second list of courses (that is, select three courses from BUSN2036, BUSN3008, BUSN3017 and INFS2005).

You will meet the prerequisites of BUSN3014 by studying LAWS1204.

FDD with Commerce:
Bachelor of Accounting cannot be combined with Bachelor of Commerce with an Accounting major.

Admission Requirements

At a minimum, all applicants must meet program-specific academic/non-academic requirements, and English language requirements. Admission to most ANU programs is on a competitive basis. Therefore, meeting all admission requirements does not guarantee entry into the program.


In line with the university's admissions policy and strategic plan, an assessment for admission may include competitively ranking applicants on the basis of specific academic achievement, English language proficiency and diversity factors.


The University reserves the right to alter or discontinue its programs and change admission requirements as needed.

ATAR:
80
International Baccalaureate:
29

Domestic applicants

Before applying for a program, you should review the general information about domestic undergraduate admission to ANU programs and how to apply, and the program-specific information below.

  • Applicants with recent secondary education are assessed on:
    • completion of Australian Year 12 or equivalent, and the minimum Selection Rank (from their academic qualifications, plus any adjustment factors) requirement for this program; and
    • co-curricular or service requirement (applies to applicants who complete secondary education in the year prior to commencing at ANU); and
    • English language proficiency; and
    • any program-specific requirements listed below.
  • Applicants with higher education study are assessed on:
    • previous higher education studies; or secondary education results if completed less than one full-time equivalent year (1.0 FTE) of a degree; or the result from a bridging or preparatory course; and
    • English language proficiency; and
    • any program-specific requirements listed below.
  • Applicants with vocational education and training (VET) study are assessed on:
    • previously completed VET qualifications at AQF level 5 or higher (i.e. a Diploma or above); or secondary education results if the VET qualification is not completed; and
    • English language proficiency; and
    • any program-specific requirements listed below.
  • Applicants with work and life experience are assessed on:

International applicants

Applicants who complete a recognised secondary/senior secondary/post-secondary/tertiary sequence of study will be assessed on the basis of an equivalent selection rank that is calculated upon application. A list of commonly observed international qualifications and corresponding admission requirements can be found here. Applicants must also meet any program specific requirements that are listed below.

Diversity factors & English language proficiency  
As Australia's national university, ANU is global representative of Australian research and education. ANU endeavours to recruit and maintain a diverse and deliberate student cohort representative not only of Australia, but the world. In order to achieve these outcomes, competitive ranking of applicants may be adjusted to ensure access to ANU is a reality for brilliant students from countries across the globe. If required, competitive ranking may further be confirmed on the basis of demonstrating higher-level English language proficiency.

Further information is available for English Language Requirements for Admission

Prerequisites

There are no formal program prerequisites. But assumed knowledge is:-ACT: Mathematical Methods (Major) or NSW: Mathematics or equivalent. More information about interstate subject equivalencies can be found here.

Adjustment Factors

Adjustment factors are additional points added to an applicant's Selection Rank (for example an applicant's ATAR). ANU offers adjustment factors based on performance and equity principles, such as for high achievement in nationally strategic senior secondary subjects and for recognition of difficult circumstances that students face in their studies. 

Selection Rank adjustments are granted in accordance with the approved schedules, and no more than 15 (maximum 5 subject/performance-based adjustment factors and maximum 10 equity-based adjustment factors) can be awarded. 

You may be considered for adjustment factors if you have:

  • applied for an eligible ANU Bachelor degree program
  • undertaken Australian Year 12 or the International Baccalaureate
  • achieved an ATAR or equivalent at or above 70
  • not previously attempted tertiary study.

Please visit the ANU Adjustment Factors website for further information.

Bachelor of Accounting - Commonwealth Supported Place (CSP)

Bachelor of Art History and Curatorship - Commonwealth Supported Place (CSP)

For more information see: http://www.anu.edu.au/students/program-administration/costs-fees

Annual indicative fee for international students
$39,090.00

Scholarships

ANU offers a wide range of scholarships to students to assist with the cost of their studies.

Eligibility to apply for ANU scholarships varies depending on the specifics of the scholarship and can be categorised by the type of student you are.  Specific scholarship application process information is included in the relevant scholarship listing.

For further information see the Scholarships website.

Program Requirements

This double degree requires the completion of 192 units.

The Bachelor of Accounting flexible double degree component requires completion of 96 units, of which:

A maximum of 48 units may come from completion of 1000-level courses

The 96 units must include:

24 units from completion of minor in Business and Economics Essentials

30 units from completion of the following compulsory courses:

BUSN1002 Accounting Processes and Systems
FINM1001 Foundations of Finance
BUSN2011 Management Accounting
BUSN2015 Company Accounting
BUSN3001 Accounting Theory

18 units from completion of courses from the following list:

BUSN1101 Introduction to Commercial Law
BUSN2101 Law of Business Entities
BUSN2036 Financial Statement Analysis
BUSN3008 Financial Reporting By Corporations
BUSN3017 Corporate Social Responsibility, Accountability and Reporting
INFS2005 Accounting Information Systems

18 units from completion of courses from the following list:

BUSN3002 Auditing
BUSN3003 Advanced Management Accounting
BUSN3006 Public Sector Accounting
BUSN3008 Financial Reporting By Corporations
BUSN3014 Principles of Tax Law
BUSN3017 Corporate Social Responsibility, Accountability and Reporting
BUSN3051 Accounting Analytics

6 units from completion of courses on List 1 of the ANU College of Business and Economics
 

If your flexible double degree is within the College of Business and Economics (for example Commerce and Economics), the below study plan may show the same course twice. If this is the case, you must only do the course once and replace the other course with a University Wide Elective or CBE List 1 elective. Please note that you cannot exceed 8 out of college electives.

The minor in Business and Economics Essentials will not be listed on transcripts for students completing the Bachelor of Accounting.

For majors and minors offered by the ANU College of Business and Economics, students may count a course towards multiple majors and minors. If a minor is a subset of all stated courses and/or prerequisites for a major, then completion of the major overrides completion of the minor, and only the major is regarded as having been completed.

The Bachelor of Art History and Curatorship flexible double degree component requires completion of 96 units, of which:

A maximum of 36 units may come from completion of 1000-level courses

The 96 units must include:

24 units from completion of the following compulsory courses:

ARTH1006 Art and Design Histories: Form and Space

ARTH1007 Art and Design Histories: Making and Meaning

ARTH3001 Curatorial Practice


12 units from completion of curatorship courses from the following list:

ARTH2044 Art and Its Context: Materials, Techniques, Display

ARTH2045 Curatorship History and Evolution

ARTH3057 Art and Politics of Collecting


36 units from completion of art history and theory courses from the following list:

ARTH2043 After the Bauhaus: Design from the Interwar Period to the Age of Climate Crisis

ARTH2044 Art and Its Context: Materials, Techniques, Display

ARTH2045 Curatorship History and Evolution

ARTH2050 Photography and Art

ARTH2052 Art of the Modern Print

ARTH2056 Art and Architecture of Southeast Asia: Tradition and Transformation

ARTH2059 Art of Asia: Histories and Traditions

ARTH2061 The Postmodern and the Contemporary: World art, 1970 to the present

ARTH2080 Art and Visual Culture of the Long Eighteenth Century, 1660-1815

ARTH2081 Art of the European Courts, 1500-1815

ARTH2082 Art, War and Conflict

ARTH2097 Victorian and Edwardian Art: Australia and Europe 1837-1914

ARTH2098 Australian First Nations Art and Culture

ARTH2104 Asian Art In-Country

ARTH2161 Contemporary Australian Art

ARTH2162 Art in the Digital Age

ARTH2166 Individual Research Unit

ARTH2167 Issues in Contemporary Craft and Design

ARTH2168 Renaissance and Baroque Art

ARTH2169 Introducing Asian Modernisms

ARTH2170 Contemporary Asian Art

ARTH2171 Australian Art: The Modern Period

ARTH2173 Art and the Moving Image

ARTH2174 Art, Medicine, Gender from the Renaissance until Today

ARTH2175 Across the Pacific: Australian Interactions with American Art and Art-Worlds

ARTH3057 Art and Politics of Collecting

ARTH3004 City Sites: studies in art, design and urbanity


Either:

24 units from completion of one of the following language minors:

Advanced Ancient Greek

Advanced Arabic

Advanced Chinese Language

Advanced English Language

Advanced French Studies

Advanced German Studies

Advanced Italian Studies

Advanced Japanese Language

Advanced Korean Language

Advanced Latin

Advanced Persian

Advanced Sanskrit Language

Advanced Spanish Studies

Ancient Greek

Arabic

Burmese Language

Chinese Language

French Language and Culture

German Language and Culture

Hindi Language

Indonesian Language

Italian Language and Culture

Japanese Language

Japanese Linguistics

Korean Language

Latin

Literary Chinese

Mongolian Language

Persian

Russian

Sanskrit Language

Spanish

Tetum Language

Thai Language

Tok Pisin Language

Vietnamese Language


Or:

24 units from completion of courses listed in the following majors and minors:

Ancient History Major

Anthropology Major

Archaeology Major

Asian Art History Minor

Design Minor

Digital Humanities Major

English Major

History Major

Screen Studies Major

Visual Arts Practice Minor

In the case of the Bachelor of Art History and Curatorship courses will not be double counted. If the same courses are included in the study requirements of both programs within an FDD, Bachelor of Art History and Curatorship students are advised to seek course substitution advice from the relevant Convener.

Majors

Bachelor of Art History and Curatorship Majors

Minors

Bachelor of Accounting Minors

Bachelor of Art History and Curatorship Minors

Study Options

Year 1 BUSN1001 Business Reporting and Analysis 6 units STAT1008 Quantitative Research Methods 6 units ARTH1006 Art and Design Histories: Form and Space 6 units Language Minor or Major/Minor List 6 units
BUSN1002 Accounting Processes and Systems 6 units FINM1001 Foundations of Finance 6 units ARTH1007 Art and Design Histories: Making and Meaning 6 units Language Minor or Major/Minor List 6 units
Year 2 ECON1101 Microeconomics 1 6 units BUSN2015 Company Accounting 6 units Curatorship List Course 6 units Language Minor or Major/Minor List 6 units
ECON1102 Macroeconomics 1 6 units BUSN1101 Introduction to Commercial Law 6 units Curatorship List Course 6 units Language Minor or Major/Minor List 6 units
Year 3 BUSN2011 Management Accounting 6 units BUSN2101 Law of Business Entities 6 units Art History and Theory List 6 units Art History and Theory List 6 units
BUSN3001 Accounting Theory 6 units INFS2005 Accounting Information Systems 6 units ARTH3001 Curatorial Practice 12 units .
Year 4 BUSN3014 Principles of Tax Law 6 units BUSN3002 Auditing 6 units Art History and Theory List 6 units Art History and Theory List 6 units
Accounting course from the List 6 units CBE LIST 1 Elective course 6 units Art History and Theory List 6 units Art History and Theory List 6 units

Back to the Bachelor of Accounting page

The Bachelor of Accounting is designed to develop your knowledge and skills in reporting, analysing and managing financial resources in business and government entities. In addition to meeting the education requirements for membership of the Australian accounting professional bodies, the degree offers flexibility for you to study in related disciplines of your interest, including finance, business information systems, management, marketing, international business, corporate sustainability and economic studies.

Single degree

  • This degree requires 144 units
  • A maximum of 60 units of 1000 level courses
  • 15 compulsory courses
  • 9 electives (of which 1 must be CBE List 1 elective courses)

Commencing Semester 1:
Semester 1 

  • BUSN1001 Business Reporting and Analysis - 6 units
  • ECON1101 Microeconomics 1 - 6 units
  • STAT1008 Quantitative Research Methods - 6 units
  • FINM1001 Foundations of Finance- 6 units
Semester 2 
  • ECON1102 Macroeconomics 1- 6 units
  • BUSN1002 Accounting Processes & Systems - 6 units
  • BUSN1101 Introduction to Commercial Law - 6 units
  • List 1 Elective Course - 6 units

Commencing Semester 2:
Semester 2 

  • ECON1101 Microeconomics 1 - 6 units
  • BUSN1001 Business Reporting and Analysis - 6 units
  • STAT1008 Quantitative Research Methods - 6 units
  • BUSN1101 Introduction to Commercial Law - 6 units

Double degree

  • This degree requires 96 units of CBE courses
  • A maximum of 48 units of 1000 level CBE courses
  • 15 compulsory courses
  • 1 CBE List 1 elective courses

Commencing Semester 1:
Semester 1 

  • BUSN1001 Business Reporting and Analysis - 6 units
  • ECON1101 Microeconomics 1 - 6 units

Semester 2 

  • STAT1008 Quantitative Research Methods - 6 units
  • ECON1102 Macroeconomics 1- 6 units


Commencing Semester 2:
Semester 2 

  • BUSN1001 Business Reporting and Analysis - 6 units
  • ECON1101 Microeconomics 1 - 6 units

About this degree

Single degree
In a Bachelor of Accounting single degree program you will study a total of 144 units.  Typically you will take 4 courses per semester (total of 24 units) as a full time student giving you a total of 24 courses across your whole degree. You will need to complete a minimum of 16 CBE courses (96 units) but will also get to choose 8 courses (48 units) from other ANU Colleges.  You can try a range of courses or take a major or minor in a non-CBE subject, the choice is yours.

Double degree
In a Bachelor of Accounting double degree program you will study a total of 16 courses (96 units).  Typically you will take 4 courses per semester (total of 24 units) as a full time student giving you a total of 16 courses (96 units) across your whole degree.  However, for each semester you are likely to take 2 courses from your Accounting degree and then 2 courses from the other half of you degree - still a total of 4 courses a semester.



Enrolment Status

It is possible to enrol in fewer courses per semester but it will take you longer to finish your program and get your degree. If you are an international student you must always be enrolled full-time in 24 units each semester.


Important things to keep in mind when choosing your 1000-level courses

When you enrol for the first time you will study ‘1000-level’ courses. These courses have ‘1’ as the first number in their course code, such as ECON1101.



Please also note that:

  • You need to enrol in courses for both First Semester and Second Semester.
  • In your first year, you cannot study more than four courses (24 units) per semester, eight for the year. 
  • You may take 1000-level courses later in your program.   But remember you can’t count more than ten 1000-level courses (60 units) in total towards your single degree.
  • You can change your enrolment via ISIS in courses up until the Monday of Week 2.

Electives

You can use your electives to enrol in any courses that you like, provided you meet prerequisite requirements.

  • Remember that you can choose up to 8 courses from another ANU College if you are undertaking the single Bachelor of accounting degree.
  • If you are in a double degree, your electives must be CBE courses.
  • Don't forget the maximum number of 1000 level courses is 10 in single degree.



Study Options

Bachelor of Accounting

This is a typical study plan for the first year of a student undertaking a Bachelor of Accounting degree

Study Options

Year 1 48 units BUSN1001 Business Reporting and Analysis 6 units ECON1101 Microeconomics 1 6 units STAT1008 Quantitative Research Methods 6 units FINM1001 Foundations of Finance 6 units
BUSN1002 Accounting Processes and Systems 6 units ECON1102 Macroeconomics 1 6 units BUSN1101 Introduction to Commercial Law 6 units CBE Elective 6 units

Bachelor of Accounting - Double Degree

This is a typical study pattern for the first year of a student undertaking a Bachelor of Accounting with another degree, such as the Bachelor of Arts (degree B).

Study Options

Year 1 48 units BUSN1001 Business Reporting and Analysis 6 units ECON1101 Microeconomics 1 6 units Degree B Course 6 units Degree B Course 6 units
STAT1008 Quantitative Research Methods 6 units ECON1102 Macroeconomics 1 6 units Degree B Course 6 units Degree B Course 6 units

Disciplines

For further information on specific discipline you can:


Academic Advice

Please refer to the CBE Fast Track page:
https://www.cbe.anu.edu.au/fasttrack 


Single degree

This following information is to be read in conjunction with the program rules that are outlined on the “Study” tab.   Please always make sure that you refer to the program rules for the year that you commenced your program.

Bachelor of Art History and Curatorship consists of 144 units. Most courses are worth 6 units each, with 48 units (8 courses) per year being the standard full-time load.

A course (usually 6 units) can only be counted towards one list such as in a major or minor or designated list. For example, you are not permitted to count POLS1005 towards the International Relations Major and the Human Rights Major.

For the Bachelor of Art History and Curatorship you will need to complete:

  • Four compulsory courses (24 units)
  • Two curatorship courses from the designated list (12 units)
  • Six art history and theory courses from the designated list (36 units)
  • 24 units from Language minor or major/minor List
  • Eight electives from across the ANU (48 units)

Please note that you are only permitted to count ten 1000-level courses (60 units) towards your program.

You are advised to complete a Program Plan for the Bachelor of Art History and Curatorship. This will help you seek advice on your course choices, ensure you meet the program requirements and give you a plan that you can refer to for the duration of your program.

Double degree

This following information is to be read in conjunction with the program rules that are outlined on the “Study” tab.   Please always make sure that you refer to the program rules for the year that you commenced your program.

Bachelor of Art History and Curatorship Double Degree program consists of 96 units. Most courses are worth 6 units each, with 48 units (8 courses) per year being the standard full-time load. During each semester you are likely to take two courses from your Bachelor of Art History and Curatorship degree and another two courses from the other half of your double degree – making up a total of four courses per semester.

A course (usually 6 units) can only be counted towards one list such as in a major or minor or designated list. For example, you are not permitted to count POLS1005 towards the International Relations Major and the Human Rights Major.

You will need to complete:

  • Four compulsory courses (24 units)
  • Two curatorship courses from the designated list (12 units)
  • Six art history and theory courses from the designated list (36 units)
  • 24 units from Language Minor or Major/Minor List

Please note that you are only permitted to count six 1000-level courses (36 units) towards your degree.

You are advised to complete a Program Plan for the Bachelor of Art History and Curatorship. This will help you seek advice on your course choices, ensure you meet the program requirements and give you a plan that you can refer to for the duration of your program.




Enrolment Status

While it is possible for domestic students to enrol in fewer than four courses per semester, which is called studying part-time, it will take you longer to finish your program and get your degree. If you are an international student you must always be full-time.

First year students are not permitted to study more than four courses (24 units) per semester.

If you are beginning your program in Semester 1, you should enrol for all your courses for both Semester 1 and Semester 2 (8 courses for full time), so that you can plan your study year.



Important things to keep in mind when choosing your 1000-level courses

When you enrol for the first time you will study ‘1000-level’ courses. These courses have ‘1’ as the first number in their course code, such as ARTS1234. Whilst it is important to take 1000-level courses in your first year (so that you can meet the pre-requisites for later year courses) they also can be taken later in your program.

You can only count a maximum of ten 1000-level courses (60 units) towards your single degree or six 1000-level courses (36 units) towards your Bachelor of Art History and Curatorship half of the double degree.

In your first year you need to enrol in:

  • Following compulsory courses:
    • ARTH1006 Art and Design Histories: Form and Space (Semester 1)
    • ARTH1007 Art and Design Histories: Making and Meaning (Semester 2)
  • 1000-level courses from the Language minor or major/minor.
  • Elective courses for students undertaking the single degree.



Electives

For students in the single degree, your electives (48 units from completion of elective courses offered by ANU) can be additional courses from your discipline (including the option of a major or minor) or courses from another ANU College. If you have an interest in another discipline, for example management, psychology or mathematics, then you should explore first year courses in your area of interest. In particular look at the majors and minors. These will give you an idea of the first year courses you can study.

If you are interested in undertaking a language and have prior knowledge/experience with that language you may need to undertake a placement test – you should check with the relevant language area for further details.



Study Options

Study Plan

Please refer to the "Study" tab.

Study Options

Year 1 48 units - - - -
- - - -

Study Plan

Please refer to the "Study" tab

Study Options

Year 1 48 units - - - -
- - - -
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