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Essay text:
A summary of the main points of the legislation that affects companies and accountants will be listed. Also discussed is the impact the Act has on the workload of the accountants and the increased costs for the businesses requiring compliance to the new legislation.
LITERATURE
Important to this paper are the websites www.aicpa.org and www.sarbanes-oxley.com. Other reference material important to this paper, are cited in the endnotes.
SPECIAL TERMS
SEC ? Securities and Exchange Commission. This is the United States governing body that has primary responsibility for overseeing the regulation of the securities industry...
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