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I am writting a paper on the SOX Act 2002 and I need help with this question please. The company's CEO is held liable for

I am writting a paper on the SOX Act 2002 and I need help with this question please.

The company's CEO is held liable for any errors that are made whenever accounting audits are prepared. This will promote better control of fraud. FIND DIRECT STATEMENT/QUOTE

Please help me explain this in a paragraph and back it up with a quote.

Thank you

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