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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 58 / 352

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© D.L. Crumbley

SEC SAB No. 99 Examples

Whether the misstatement affects the registrant’s compliance with regulatory requirements.

Whether the misstatement affects the registrant’s compliance with loan covenants or other contractual requirements.

Whether the misstatement has the effect of increasing management’s compensation -  for example, by satisfying requirements for the award of bonuses or other forms of incentive compensation.

Whether the misstatement involves concealment of an unlawful transaction.

SAB No. 99, Appendix B.

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