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Understanding the Importance of Preparer Maps & Process Maps in Accounting Documentation
8. What analyses are required to be retained and documented as part of UTB completion?() A.Lead sheets and Activity analyses B.Preparer map and Process map C.Balance Sheet and Income Statemedh D.Identify and understand booking patters and Process map

The analyses that are typically required to be retained and B. Preparer map and Process map are part of the documentation needed upon completion of the understanding the business (UTB) process. These documents help to outline the steps involved in preparing the financial statements and the flow of transactions within the organization.

A. Lead sheets and Activity analyses B. Preparer map and Process map

Therefore, the correct answer is: B. Preparer map and Process map