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A deficiency, or combination of deficiencies, in internal control over financial reporting that is less...

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Accounting

A deficiency, or combination of deficiencies, in internal control over financial reporting that is less severe than a material weakness, yet important enough merit attention by those responsible for oversight of the company's financial reporting:

a- a material weakness

b- an immaterial weakness

c- a significant deficiency

d- an insignificant deficiency

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