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A Practical Guide to Complying With SAS No. 99’s Key Requirements.

BY THOMAS E. MCKEE

Please note: This item is from our archives and was published in 2004. It is provided for historical reference. The content may be out of date and links may no longer function.

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In recent years CPAs’ role in fighting fraud has expanded and become more complex. To help practitioners fulfill their increased obligations under SAS no. 99, here’s a step-by-step guide to understanding and complying with its requirements.