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    <description>Corporate governance requires directors to act with regard to long- and short-term company interests and wider stakeholder relationships, supported by transparency and ethics in reporting. Chartered Accountants and auditors, acting in multiple capacities, must ensure accurate historic financial audits, consistency of disclosures, appropriate internal controls and auditor independence. High-quality material disclosure-covering financial performance, ownership, remuneration, risks and governance-and an active audit committee overseeing reporting, internal audit and fraud prevention are core mechanisms to secure stakeholder accountability and market confidence.</description>
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