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This article describes how Sarbanes-Oxley forced nonprofits to reevaluate many of their policies concerning document destruction, conflict of interest, whistleblower, etc. in order to be more transparent and accountable to constituents. Key Terms: accountability, California Nonprofit Integrity Act, conflict of interest, document destruction policy, financial oversight, governance, independent audit committee, policy, Sarbanes-Oxley Act, whistleblower
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