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The bullishness by executives about the outlook for their businesses has rebounded from the second quarter, the Association of International Certified Public Accountants (AICPA) reports.

The level of optimism climbed to 41 percent in the third quarter from 30 percent in the second. CFOs comprised 45% of the respondents, 22% were controllers, 16% were presidents, CEOs, or other C-suite titles; 6% were VP/SVPs, 11% were accounting, audit, tax, technology directors or managers; the remainder were other executives.

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