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What Was One of the Biggest Changes in the SOX

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What was one of the biggest changes in the SOX of 2002 that increased the usage of forensic accountants?


Definitions:

Primary Circular Reactions

The repetition of actions that first occurred by chance and that focus on the infant’s own body.

Rovee-Collier

Carolyn Rovee-Collier was a psychologist known for her research on infant memory, demonstrating that even young infants can remember information over time.

Memory

The cognitive process of encoding, storing, and retrieving information, which is vital for learning and the formation of personal identity.

Typical 3-Month-Old

Refers to the common developmental milestones of a 3-month-old infant, such as smiling, cooing, and beginning to reach for objects.

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