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All of the following must certify that a public company's financial statements are accurate,complete,and not misleading,except for the
Employer
An individual or organization that hires and pays people to perform specific jobs or services.
Employees
Individuals who are hired by a company or another person to perform work in exchange for compensation under a contract of employment, whether oral or written.
Human Capital
The collective skills, knowledge, and experience possessed by an individual or population, viewed in terms of their value to an organization.
Training
The process of enhancing the skills, capabilities, and knowledge of employees for the purpose of improving job performance.
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