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Sarbanes-Oxley Act
A U.S. federal law that aims to protect investors by making corporate disclosures more reliable and accurate, enhancing financial transparency and accountability.
Audit Committee
A subcommittee of a company's board of directors responsible for overseeing financial reporting, audit processes, and compliance with laws and regulations.
Public Accounting Firm
A business organization that provides auditing, tax, consulting, and financial advisory services to clients.
Proxy
An authority to act on behalf of another person in voting or making decisions.
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