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More than one arrow is needed between symbols on a DFD if
Sarbanes-Oxley
A federal law that set new or expanded requirements for all U.S. public company boards, management, and public accounting firms.
Public Company
A corporation whose shares are traded openly on stock exchanges or markets, making its ownership public.
Small Corporations
Refers to corporations with a limited number of shareholders and reduced regulatory requirements.
Board of Directors
A group of individuals elected to represent shareholders and oversee the major decisions and policies of an organization.
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