Item deposited via Symplectic Elements by user: MR Daniel Zarate HR Feed Proprietary ID: S4072454 Emaildaniel.zarate@students.vu.edu.au ---------- Elements publication ID: 461283 17.05.2022 AS ---------------------------------------------------- Sherpa: Published Version: Not Permitted Accepted Version: Embargo: No Embargo Copyright Owner: Publishers Conditions: Must link to published article with DOI Must acknowledge published article with citation Must state CPA copyright notice Set statement to accompany deposit (see policy) Notes: Authors of articles published in CPA journals may post a copy of the final manuscript, as accepted for publication, after it is accepted for publication. From https://cpa.ca/membership/cpajournals/ : "Authors of articles published in CPA journals may post a copy of the final manuscript, as accepted for publication, as a word processing, PDF, or other type file, on their web Site or their employer’s server after it is accepted for publication The posted article must include the following statement: “This article may not exactly replicate the final version published in the CPA journal. It is not the copy of record.” LL 1/6/22