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<h3>Job Description</h3>
Job Description
Our client seeks a Project Accountant / Cost Accountant to join their team.
This is a full-time direct hire opportunity where you will earn up to $55,000/year based on your experience. You will work Monday-Friday 7:00am-4:30pm. This position is 100% onsite in their office in the Des Moines metro area.
Some of your responsibilities as Project Accountant / Cost Accountant will include:
<ul>
<li>Project job costing and AP processing</li>
<li>Preparing billings and AR collections</li>
<li>Preparing daily and monthly project and account reconciliations</li>
<li>Maintaining accounting electronic file system</li>
<li>Continuous improvement</li>
<li>Ensure client contractual requirements are met regarding billing deadlines, payment terms and more</li>
<li>Reviewing and assessing contract documentation</li>
<li>Issue timely and complete monthly job projection reports</li>
<li>Assisting with the preparation of monthly financial report</li>
<li>Calculating variances from the budget</li>
<li>Reporting significant issues to management</li>
<li>Assisting with external auditors</li>
<li>Assisting project closeout regarding final contract amounts</li>
<li>Understanding and following relevant union contract rules</li>
<li>Assisting in obtaining necessary licenses, insurance and bonds</li>
<li>Other duties as assigned</li>
</ul>
To qualify for the Project Accountant, you must have:
<ul>
<li>Minimum Associate’s Degree in Accounting</li>
<li>Experience improving processes and solving problems</li>
<li>Construction industry knowledge desired</li>
<li>Strong organizational skills</li>
<li>Exceptional attention to detail</li>
<li>Ability to multitask</li>
<li>Cost accounting experience a plus</li>
</ul>
If you would like to learn more, please submit your resume for immediate and confidential consideration.
We are an Equal Opportunity Employer.
Company DescriptionHere at S&amp;S Employment Partners, we wanted to create an employment service company that stood by what we believed in, and for us, that wasn’t just about finding individuals jobs; it was about finding individuals the RIGHT jobs. We believe that everybody has their perfect fit and have made it our mission to help you find yours. We care about the growth and well-being of the Greater Des Moines Metro area, and want to give back to our local community by stimulating and empowering the job market with passionate individuals. We promise to provide you with opportunities, knowledge, and insight that you deserve. S&amp;S Employment Partners is passionate about people and driven by your success. 
<h3>Company Description</h3>
Here at S&amp;S Employment Partners, we wanted to create an employment service company that stood by what we believed in, and for us, that wasn’t just about finding individuals jobs; it was about finding individuals the RIGHT jobs. We believe that everybody has their perfect fit and have made it our mission to help you find yours. We care about the growth and well-being of the Greater Des Moines Metro area, and want to give back to our local community by stimulating and empowering the job market with passionate individuals. We promise to provide you with opportunities, knowledge, and insight that you deserve. S&amp;S Employment Partners is passionate about people and driven by your success.

Project Accountant / Cost Accountant

<h3>Job Description</h3>
Job DescriptionSENIOR ACCOUNTANT
Queens, NY
Our client, a growing regional healthcare services corporation, is hiring for a Senior Accountant. Qualified candidates will have a degree in accounting along with 5+ years of accounting experience, with a hospital or healthcare accounting background. You will work alongside the Accounting Manager on all month end close, financial reporting and day to day accounting operations. This position will allow you to gain exposure across the organization while handling diverse responsibilities. Salary range is $85,000-105,000. This is an onsite role 5 days a week initially, but can go 3 days in, 2 from home once up to speed.
Responsibilities include:
· Work on day to day and month end and financial reporting including journal and general
ledger entries
· Preparation of balance sheet P&amp;L and supporting schedules
· Liaise with external audit partners on various projects
Qualifications:
· Bachelor’s degree in Accounting
· 5+ years of experience, healthcare/hospital environment required
· Strong technical skills; MS Excel, G/L accounting systems
· Ability to work well as an individual in a fast-paced/high volume environment
· Desire to take the lead as needed
If you would like to be considered for this Accountant role or any other position posted by LHH, please email your resume to <a href="mailto:Erik.Hansen@lhh.com" target="_blank">Erik.Hansen@lhh.com</a> or you can visit our web site at <a href="http://www.lhh.com" target="_blank">www.lhh.com</a> .
 Pay Details: $85,000.00 to $105,000.00 per year Search managed by: Erik Hansen Equal Opportunity Employer/Veterans/Disabled To read our Candidate Privacy Information Statement, which explains how we will use your information, please navigate to <a href="https://www.lhh.com/us/en/candidate-privacy" target="_blank">https://www.lhh.com/us/en/candidate-privacy</a> The Company will consider qualified applicants with arrest and conviction records in accordance with federal, state, and local laws and/or security clearance requirements, including, as applicable: 
<ul>
<li>The California Fair Chance Act</li>
<li>Los Angeles City Fair Chance Ordinance</li>
<li>Los Angeles County Fair Chance Ordinance for Employers</li>
<li>San Francisco Fair Chance Ordinance</li>
</ul>
 
Massachusetts Candidates Only: It is unlawful in Massachusetts to require or administer a lie detector test as a condition of employment or continued employment. An employer who violates this law shall be subject to criminal penalties and civil liability.
 ]]&gt;

Accountant

<h3>Job Description</h3>
Job DescriptionSalary: Commensurate with experience, range $60,000 - $80,000 
We are looking for an experienced Accountant with a minimum of 4-years experience to join our team reporting directly to the Corporate Controller. This position is responsible for the accounting of the company, including supporting the monthly financial close, preparation of financial statements, accounting and reconciling intercompany activity between companies, and other general accounting functions.
 
Location Euless, Texas
Job Type: Full-Time
Pay: Commensurate with experience, range $60,000 - $80,000
FLSA: Exempt
Remote Position: No, In Office Position Monday-Friday
Benefits available 1st month following 30-days of employment
Sponsorship is not available for this position
 
Responsibilities include:
 Performs financial close process on a monthly basis and supported with checklists, reconciliations and documentation. Compiles and analyzes financial information to prepare journal entries. Reconcile all accounts and subsidiary ledgers with the general ledger on a monthly basis.
 Prepare and maintain intercompany reconciliations between subsidiaries and affiliate companies.
 Maintain schedule of all cash activities with the company banking institutions including daily deposits, transfers, and checks written. Reconcile all bank accounts with the general ledger on a monthly basis.
 Prepare and maintain fixed asset ledgers. Conducts and reconciles periodic inventories of assets. Supports the filing of annual property tax renditions.
 Performs analysis of inventory reserves and accruals. Supports cycle count or physical inventories as required by subsidiaries.
 Assists in the review and approval of vouchers, purchase orders, expense reports and checks as prepared by accounts payable. Provides guidance and support in matters requiring usage of appropriate GL accounts, approvals, or reconciliations.
 Participates in preparation of monthly financial package as distributed to management and supports monthly reviews with management.
 Participates in annual budgeting process, including the review of proposals and summarization of data submitted. Prepares necessary supporting documentation and justification in support of budgets.
 Participate in integrated efforts to improve financial reporting related to key data and dashboards. Work on any assigned projects to produce timely, accurate, and actionable results.
 
Requirements
 Bachelors degree in accounting, no CPA required.
 4 years relevant experience
 Proven work experience with financial systems, reconciliations and reporting, month end closing responsibilities and general ledger.
 Intermediate to advanced skills in Excel.
 A definite plus if you have had direct work experience with a manufacturing company, and a company with multiple subsidiaries.
 Ability to meet and establish deadlines.

<h3>Job Description</h3>
Job Description
Accountant
Full Time
** $65,000 per year **
Genacross Lutheran Services, a faith-based nonprofit organization, for over 160 years, has provided compassionate care and support to individuals, families, and communities in need. Genacross Team Members put our mission into action every day, using their skills, talents, and passion, to serve the needs of our community with exceptional care, innovation, and support.
What will I do as a Accountant with Genacross?
<ul>
<li>Prepares journal entries and reviews account information to ensure accuracy of financial statements.</li>
<li>Accurately and timely completes financial statements and follows Generally Accepted Accounting Principles.</li>
<li>Performs Cash Management duties such as approval of accounts payable runs and ACH transfers of funds. Works with Executive Directors regarding cash position.</li>
<li>Prepares Monthly Bank Reconciliations.</li>
<li>Prepares year end audit work papers and works with auditors to provide necessary information for accurate audit reviews.</li>
<li>Timely prepares 990's and maintains current knowledge of governmental regulations relating to 990 reporting.</li>
<li>Ensures appropriate guidance of policies and procedures, mission, and values, and assists in communicating those attributes company wide.</li>
<li>Prepares and maintains various spreadsheets as required by Management to further enable accurate analysis of information.</li>
<li>Complies with HIPAA and HITECH regulations related to PHI (Protected Health Information) and ePHI (Electronic Health Information) to ensure the confidentiality of LHS residents and staff. Attends scheduled training on HIPAA, HITECT and PHI in order to stay current of the required regulations. </li>
<li>Maximizes the stewardship of all resources.</li>
<li>Assists with the budget preparation process with assigned MINISTRIES.</li>
<li>Oversees the provision of specific accounting support and training to the MINISTRIES as needed.</li>
<li>Provides consultation for MINISTRIES pertaining to accounting related job duties performed by MINISTRY personnel</li>
<li>Reviews and approves accounts payable invoices and supporting documentation for accuracy and makes any necessary corrections.</li>
<li>Responsible for the implementation of MINISTRIES policies and procedures as they impact Lutheran Homes Society, Inc.</li>
</ul>
 
Accountant Requirements:
<ul>
<li>Bachelor's degree in Accounting or related field required. </li>
<li>5+ years experience in the Accounting area, preferably in the healthcare industry.</li>
<li>Possesses strong organizational, budgeting, and supervisory skills.</li>
<li>Requires strong oral and written communication skills including the ability to interact with Executive Directors</li>
<li>Has excellent human relation skills.</li>
<li>Understands directions, communicates and responds to inquiries promptly.</li>
</ul>
Genacross strives to improve the lives of everyone, including our Team Members, who daily enrich the lives of our residents, patients, clients &amp; colleagues. 
We offer exceptional Team Member Benefits:
<ul>
<li>Health, vision and dental insurance</li>
<li>Life insurance</li>
<li>401K plan with 4% employer contribution</li>
<li>Short-term disability</li>
<li>Paid time off (PTO)</li>
<li>Health savings account</li>
<li>Employee assistance program</li>
<li>Tuition reimbursement </li>
<li>Employee discounts</li>
</ul>
Join Genacross: A faith-inspired career starts here.

<h3>Job Description</h3>
Job Description
JOB SUMMARY:
The Accountant analyzes financial processes, develops systems for financial performance, tracks, and monitors, and makes recommendations for improvements to financial processes.
 
ESSENTIAL FUNCTIONS:
• Assists, monitors, and prepares accounting entries related to business processes in compliance with federal, state, and local requirements.
• Assists in the design, implementation and monitoring of processes and procedures relating to receipt and disbursement of funds.
• Performs accounting analysis and monthly reconciliations.
• Assists in the audit processes.
• Performs other related duties as assigned.
 
REQUIRED SKILLS/ABILITIES:
• Knowledge of budget control methods, fiscal policies and procedures, and applicable federal, state, and local laws and regulations pertaining to financial operations of Workforce Solutions contracts.
• Knowledge of Generally Accepted Accounting Principles (GAAP) and Financial Manual for Grants and Contracts (FMGC) required.
• Knowledge of effective management techniques and practices to include planning, strategy development and implementation, assessment of outcomes and accountability.
• Knowledge of word processing, spreadsheet, technology, and computer skills.
• Exceptional customer service, interpersonal skills, and leadership skills.
• Excellent problem-solving and critical thinking skills, organizational skill, and detail oriented.
• Excellent verbal and written communication skills.
• Ability to develop and update procedures and coordinate accounting operations, to interpret laws and regulations and apply advanced accounting theory.
• Ability to provide strategic direction and establish business objectives.
 
EDUCATION AND EXPERIENCE:
• Undergraduate degree with major coursework in accounting or related field.
• (4) years of relevant experience preferably in government or workforce development.
• Additional relevant experience may be considered in lieu of required education.
• Valid driver’s license and proof of insurance with good driving record.
• Bilingual in English and Spanish preferred.
 
PHYSICAL DEMANDS AND WORKING CONDITIONS:
Physical requirements include lifting to 10 pounds occasionally. Subject to standing, sitting, bending, and walking to perform job scope. Requires visual acuity, speech, and hearing. Working conditions are primarily in an office environment. Occasional driving and travel required. Flexible hours may be required. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.
 
About Us:
C2 Global Professional Services (C2 GPS) is an industry leader providing innovative workforce and career services to Texans, Nevadans and Floridians. C2 GPS has a reputation for outstanding customer service, building relationships in our local communities and providing career services to enable job seekers to find meaningful work and grow their careers.
Our company values of Respect, Communication, Customer Engagement, and Ingenuity are embedded in every facet of how we work to deliver a standard of excellence that is unmatched by our competitors. Fueled by unprecedented growth, currently, our service delivery model spans several counties in Texas and central Florida. 
C2 GPS’ guiding principle is that to successfully navigate workforce development solutions, our employees must be passionate about providing superior customer service to all our customers and support the communities where we live and work. 
<ul>
<li> Health Insurance (with no cost options for employee only plans)</li>
<li> Wellness Reimbursement</li>
<li> Generous Paid Time Off</li>
<li> Paid Parental Leave</li>
<li> 401(K) with 100% Employer Match up to 6% of individual contributions</li>
<li> Norton LifeLock Identity Theft Protection</li>
</ul>
<ul>
<li> Dental</li>
<li> Vision</li>
<li> Life Insurance</li>
<li> Short and Long Term Disability</li>
<li> Critical Illness Insurance</li>
<li> Accident Insurance</li>
<li> Pet Insurance</li>
</ul>
 
EEO/AA
C2 Global Professional Services, LLC reaffirms its commitment to the principles of equal opportunity and diversity. Our policy prohibits employment decisions based on race, color, religion, sex, gender, gender identity, sexual orientation, ancestry, pregnancy, medical condition, age, marital status, national origin, citizenship status, disability, genetic information, veteran status, or any other protected status in accordance with the requirements of all federal, state, and local laws. Further, the company takes affirmative action to ensure that applicants are employed, and employees are treated during employment without regard to any of these characteristics. Employment decisions can include hiring, firing, compensation, benefits, promotion, training selection, or other statuses or conditions of employment. All employment decisions will be made based on individual skills, knowledge, abilities, job performance, and other appropriate qualifications.

<h3>Job Description</h3>
Job Description
**Sitting in the US supporting Canadian operations**
 
Position Summary: 
Reporting to the Global Controller, the Senior Accountant, Canada plays a crucial role in overseeing financial operations, ensuring compliance with regulations, and optimizing financial performance. 
Roles and Responsibilities:
<ul>
<li>Prepare timely and accurate financial statements in compliance with US and Canadian GAAP and IFRS</li>
<li>Implement NetSuite as the ERP and accounting system of record</li>
<li>Work with the Global Controller to complete the parent company audit by providing support and explanations as needed</li>
<li>Lead the Canada audit to ensure effective and on time completion</li>
<li>Improve processes such as order to cash, purchase to pay and commission structure for sales personnel</li>
<li>Own the BNI Canada banking relationship. This involves transitioning from a local to global bank.</li>
<li>Operate, supervise, and reconcile all bank payments related to daily operations.</li>
<li>Perform a monthly reconciliation</li>
<li>Collaborate closely with the with the president of BNI Canada and the Finance team to develop the annual budget for BNI Canada as well as advise on forecast and budget variations ahead of time.</li>
<li>Manage AR and AP functions.</li>
<li>Ensure compliance with Canadian tax, regulatory and statutory regulations.</li>
<li>Provide financial analysis and insights to support strategic decision-making.</li>
<li>Any additional duties needed to help demonstrate our core values, drive our vision, and fulfill our mission.</li>
</ul>
Required Qualifications: 
<ul>
<li>Bachelor’s degree in Accounting, Finance, or a related field</li>
<li>5+ years’ experience in accounting and financial management</li>
<li>Strong knowledge of accounting principles and regulations</li>
<li>Ability to work under pressure and meet deadlines</li>
<li>Strong ethical standards and integrity</li>
<li>Proficient in NetSuite</li>
<li>Strong skills and experience working within NetSuite</li>
<li>Strong accounting knowledge and skills</li>
<li>Critical thinking skills to ask second and third-level questions to understand root causes and avoid future issues</li>
<li>Solutions-oriented mindset</li>
<li>Financial analysis skills to provide variance analysis and support in forecasting and budgeting</li>
<li>Reconciliations (cash and other variance reconciliation)</li>
</ul>
Preferred Qualifications: 
<ul>
<li>CPA or equivalent certification</li>
<li>Experience supporting Canadian operations a huge plus. But it can be taught from a solid US GAAP foundation.</li>
<li>Previously employed by global organization.</li>
</ul>
Physical Demands and Working Conditions 
Sedentary work. Exerting up to 10 pounds of force occasionally and/or negligible amount of force frequently or constantly to lift, carry, push, pull or otherwise move objects. Repetitive motion. Substantial movements (motions) of the wrists, hands, and/or fingers. The worker is required to have close visual acuity to perform an activity such as preparing and analyzing data and figures; transcribing; viewing a computer terminal; extensive reading. 
This is a full-time position. This job description is not designed to cover or contain a comprehensive listing of activities, duties or responsibilities that are required of the employee for this job. Duties, responsibilities, and activities may change at any time with or without notice. 
An equal opportunity employer

<h3>Job Description</h3>
Job DescriptionJob Title: Staff Accountant (Temporary to Hire) Location: Alhambra, CA Organization Type: Non-Profit Employment Type: Temporary to Hire
Pay Range: $31.25-$36.05 Hourly
 
Our client, a non-profit organization based in Alhambra, is seeking a detail-oriented and proactive Staff Accountant to join their finance team. This is a temporary-to-hire opportunity
Key Responsibilities
<ul>
<li>
Maintain and reconcile general ledger accounts
</li>
<li>
Prepare monthly, quarterly, and annual financial reports
</li>
<li>
Assist with budget preparation and monitoring
</li>
<li>
Process accounts payable and receivable
</li>
<li>
Support grant reporting and compliance
</li>
<li>
Assist with annual audit preparation
</li>
<li>
Ensure compliance with GAAP and organizational policies
</li>
<li>
Collaborate with program managers to track expenses and budgets
</li>
</ul>
Qualifications
<ul>
<li>
Bachelor’s degree in Accounting, Finance, or related field
</li>
<li>
2+ years of accounting experience (non-profit experience preferred)
</li>
<li>
Proficiency in accounting software (e.g., QuickBooks, Yardi or similar)
</li>
<li>
Strong Excel skills and attention to detail
</li>
<li>
Knowledge of fund accounting and grant reporting is a plus
</li>
<li>
Excellent organizational and communication skills
</li>
<li>
Ability to work independently and as part of a team
</li>
</ul>
 Pay Details: $31.25 to $36.05 per day Search managed by: Ryan Sydow Benefit offerings available for our associates include medical, dental, vision, life insurance, short-term disability, additional voluntary benefits, EAP program, commuter benefits and a 401K plan. Our benefit offerings provide employees the flexibility to choose the type of coverage that meets their individual needs. In addition, our associates may be eligible for paid leave including Paid Sick Leave or any other paid leave required by Federal, State, or local law, as well as Holiday pay where applicable. Equal Opportunity Employer/Veterans/Disabled To read our Candidate Privacy Information Statement, which explains how we will use your information, please navigate to <a href="https://www.lhh.com/us/en/candidate-privacy" target="_blank">https://www.lhh.com/us/en/candidate-privacy</a> The Company will consider qualified applicants with arrest and conviction records in accordance with federal, state, and local laws and/or security clearance requirements, including, as applicable: 
<ul>
<li>The California Fair Chance Act</li>
<li>Los Angeles City Fair Chance Ordinance</li>
<li>Los Angeles County Fair Chance Ordinance for Employers</li>
<li>San Francisco Fair Chance Ordinance</li>
</ul>
 
Massachusetts Candidates Only: It is unlawful in Massachusetts to require or administer a lie detector test as a condition of employment or continued employment. An employer who violates this law shall be subject to criminal penalties and civil liability.
 ]]&gt;

<h3>Job Description</h3>
Job Description
Robert Half Contract Finance and Accounting is seeking a skilled Temporary Fiscal Accountant to support our client in Carson City. The Fiscal Accountant will be working with the finance team in tracking, reporting, and overseeing the proper allocation of federal funds. In this role, you will play a vital part in managing financial processes, ensuring compliance, and maintaining accurate records. This is an excellent opportunity for an experienced and detail-oriented individual to contribute to meaningful financial operations. The ideal candidate will bring strong accounting expertise, excellent MS Excel proficiency, and experience working with government or grant funding (preferred but not required).
 
Responsibilities:
• Prepare and submit detailed monthly and quarterly financial reports to ensure compliance with federal funding requirements.
• Monitor and track the allocation of funds to ensure proper spending and adherence to guidelines.
• Collaborate with other state agencies to reconcile and report on fund usage.
• Utilize advanced Excel skills to analyze financial data and create accurate reports.
• Assist with general accounting tasks, including accounts payable, accounts receivable, and balance sheet reconciliations.
• Support financial audits by providing necessary documentation and resolving discrepancies.
• Maintain and update accounting systems and processes to improve efficiency.
• Provide assistance with other office-related financial duties as needed.
• Review and analyze financial statements to identify trends and discrepancies.
 
If interested please apply today and for immediate consideration call Keisha at 775-828-0969
• Proven experience in accounting, preferably with exposure to government financial processes.
• Proficiency in Microsoft Excel, including advanced functions and data analysis capabilities.
• Familiarity with accounting software systems and enterprise resource planning (ERP) platforms.
• Experience with auditing and preparing balance sheet accounts.
• Excellent analytical and problem-solving skills with attention to detail.
• Effective communication and collaboration abilities to work with internal and external employees
• Bachelor's degree in Accounting, Finance, or a related field is preferred.

<h3>Job Description</h3>
Job Description
CodeHunter is a fast-growing, innovative company that provides cutting-edge cloud-based solutions for malware identification and analysis. Our mission is to help businesses stay ahead of cyber threats by providing them with powerful tools and insights to detect and prevent malware attacks. With our state-of-the-art technology and dedicated team of experts, we are rapidly becoming a leader in the cybersecurity industry.
We are seeking an experienced Accountant with 5-7 years of professional accounting experience to join our growing company. In this role, you will oversee the preparation, analysis, reporting, and forecasting of financial data to ensure accuracy, compliance, and efficiency. You will work closely with senior leadership to support strategic decision-making across the organization. The work location is in McLean, Virginia, and offers the flexibility of remote work on Fridays. 
Responsibilities:
<ul>
<ul>
<li>Track and manage P&amp;L, Balance Sheet, Cash Flow, Accounts Receivable (AR), Accounts Payable (AP), and Forecasting/Projections.</li>
<li>Prepare and review journal entries, account reconciliations, and monthly closing activities</li>
<li>Prepare quarterly financial reporting, including spending summaries</li>
<li>Manage accounts payable, accounts receivable, and payroll processes </li>
<li>Monitor compliance with financial regulations, tax laws, and company policies</li>
<li>Review budgets and prepare forecasts; analyze financial trends and variances</li>
<li>Identify and implement process improvements to enhance reporting efficiency</li>
</ul>
</ul>
Requirements
<ul>
<ul>
<li>5-7 years of progressive accounting experience, preferably in a corporate role at a product company</li>
<li>Strong financial management experience including knowledge of GAAP and financial reporting standards</li>
<li>Ability to collaborate across sales, operations, and external accounting</li>
<li>Proven ability to work independently and meet deadlines</li>
<li>Excellent communication skills, both written and verbal </li>
<li>Strong analytical, organizational, and problem-solving skills</li>
<li>Proficiency in accounting software (e.g., QuickBooks, NetSuite, or similar) and Microsoft Excel</li>
<li>Bachelor's degree in Accounting, Finance, or related field preferred</li>
</ul>
</ul>
Benefits
CodeHunter offers a creative, team-oriented, and entrepreneurial work environment. Self-starters thrive here. Our employees have the chance to be a part of the organization from the ground level and make a demonstrable impact by bringing an innovative product to the cybersecurity marketplace. CodeHunter offers best-in-class benefits, including:
<ul>
<li>401K</li>
<li>Health coverage</li>
<li>Vision and dental coverage</li>
<li>Company-sponsored training</li>
<li>Parking or metro benefits</li>
<li>Catered lunches</li>
<li>Generous PTO policy</li>
</ul>
CodeHunter is an equal-opportunity employer. All qualified applicants will receive consideration for employment without regard to race, color, religion, sex, sexual orientation, gender identity, national origin, age, disability or protected veteran status, or any other legally protected basis, in accordance with applicable law.

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