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As an external auditor of public companies, I often face questions about the authenticity of my mustache and the independence of audit committees. The Sarbanes-Oxley Act, passed in 2002, significantly improved investor protection and established that audit committees must be independent. These committees are responsible for ensuring that the company maintains a strong ethical tone at the top, promoting integrity among employees. Under my direction as CFO, the company manages financial records and prepares annual and quarterly reports for investors and the SEC. Additionally, audit committees oversee the financial reporting process and assess the effectiveness of controls designed to prevent and detect fraud.