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Describe how to use the most current diagnostic coding classification system
Scienter
The knowledge of the wrongfulness of an act or the intent to commit an act that is forbidden by law.
SEC Rule 10b-5
SEC Rule 10b-5 is a regulation enacted by the Securities and Exchange Commission to prevent fraud in securities transactions, including misrepresentation or omission of crucial information.
Sarbanes-Oxley Act
A U.S. law enacted to protect investors by improving the accuracy and reliability of corporate disclosures.
Chief Financial Officers
Senior executives responsible for managing the financial actions of a company, including financial planning, risk management, and reporting.
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