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Intellectual property (IP) is an asset for businesses and individuals, representing their innovative ideas, creativity, and unique products or services. However, the rise of IP infringement and fraud poses significant challenges to the protection of intellectual property rights. To address this issue, CA firms play a crucial role in providing investigative support to enhance IP protection and combat fraud. This paper explores the importance of the Fraud Control Unit (FCU) within CA firms and its role in strengthening IP protection. Furthermore, it considers the perspectives of Ip Pasricha and
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