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19. Answer the following with respect to deficiencies in ICFR. a. How should a SEC registrant evaluate whether a deficiency in ICFR is a material

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19. Answer the following with respect to deficiencies in ICFR. a. How should a SEC registrant evaluate whether a deficiency in ICFR is a material weakness? b. Why should SEC registrants document why a significant deficiency in ICFR is not a material weakness

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