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As an external auditor of public companies, I am often asked questions about my mustache and the independence of audit committees. Prior to 2002, the answers were not always clear. However, the Sarbanes-Oxley Act (Sox) was passed in 2002, making significant improvements to investor protection. One key change was that audit committees must be independent and ensure the company maintains strong ethical standards. As a CFO, I oversee the company's financial reporting process, including preparing reports for investors and the SEC. Audit committees play a crucial role in ensuring effective controls are in place to prevent fraud.
