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Who exactly is responsible for maintaining the records required by the Sarbanes-Oxley Act (SarbOx)?

April 26, 2017ACT maintaining records responsible Sarbanes-Oxley sarbox

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Who exactly is responsible for maintaining the records required by the Sarbanes-Oxley Act (SarbOx)?

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A company’s CEO and CFO are directly responsible for the accuracy, documentation, and submission of all financial reports to the Securities and Exchange Commission. Reincorporating outside the United States does not lessen the legal effect of this act.