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Why should financial reporting and compliance professionals, and members of the board of directors, be familiar with the U.S. Sentencing Guidelines? Because the U.S. Sentencing

Why should financial reporting and compliance professionals, and members of the board of directors, be familiar with the U.S. Sentencing Guidelines? Because the U.S. Sentencing Guidelines:

A.include incentives to companies to strengthen the compliance function, by reducing sentencing accordingly

B. list audit firms that are registered to perform public company audits

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