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As an external auditor of public companies, I am often asked questions like "Is that mustache real?" and "Were audit committees always independent?" The answers are yes and no, until the Sarbanes-Oxley Act of 2002, which required audit committees to be independent and ensure a strong ethical tone in the company. As the CFO, I oversee the financial reporting process and ensure effective controls are in place to deter and detect fraud. Audit committees play a crucial role in overseeing financial reporting and ensuring the company operates ethically.
