The Sarbanes - Oxley Act requires the Chief Executive Officer and the Chief Financial Officer of public
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Question:
The SarbanesOxley Act requires the Chief Executive Officer and the Chief Financial Officer of public companies to personally certify annual and quarterly SEC filings. These certifications require the CEOs and CFOs to take responsibility for their companies' financial statements. Based on the preparation reading, assess the importance of the criminal certifications and the civil certifications, and determine whether or not such certifications will be effective in reducing and detecting fraud in corporations.
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