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· As part of the Sarbanes-Oxley Act, corporate officers are no
longer able to “pass the buck” of responsibility for ensuring
adequate controls over financial statements and reporting
activities thus ensuring the accuracy of financial statements.
Assess the adequacy of the provisions contained within the Act,
indicating whether or not you believe requirements will
improve the accuracy of financial statements and reporting.
Provide support for your rationale.
· Given the requirements contained in the Act for CEO and
CFOs to certify the adequacy of controls and financial
statement accuracy, evaluate your comfort level with this
requirement should you become a CFO of a publically traded
company. Provide support for your rationale.
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ACC 573 Week 4 DQ 1
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