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As an external auditor of public companies, I am often asked questions like if my mustache is real and if audit committees are always independent. Before 2002, the answer was yes and no. However, with the passing of the Sarbanes-Oxley Act (SOX), audit committees must now be independent to ensure strong ethical standards within the company. As the CFO, I oversee the company's financial reporting process, including preparing reports for investors and the SEC. Audit committees play a crucial role in overseeing financial controls and detecting fraud to protect investor interests.
