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|Implementing Section 404: A Practical Approach to Compliance With the Sarbanes-Oxley Act|
The CPA Journal
Oct. 3, 2004
Excerpt: The Sarbanes-Oxley Act requires that all public companies do something that they probably should have been doing anyway: assign the CEO and the CFO authority over the company's internal controls and the opportunity to demonstrate competent and transparent governance, not just to the SEC but to shareholders and the financial community in general. While some public companies may previously have managed with less-than-stellar internal controls, those days are over.
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