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The Economic Significance of Accounting and the Key Role of Integrity in the Profession

August 28, 2013 by OSYB Staff

According to research firm Audit Analytics, “revision restatements” were 64.69% of the restatements disclosed in 2012. A revisions statement is included in a periodic report without proper disclosure of an item. This is where the SEC is honing its fraud investigations. They have reestablished the Accounting Fraud Task Force recently. To learn more…

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