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The responsibility for the preparation of a company's financial statements for public disclosure primarily lies with the company's management, including the Chief Financial Officer (CFO) and other accounting staff. They must ensure that the financial statements are accurate, complete, and compliant with relevant accounting standards and regulations. Additionally, the company's board of directors and audit committee oversee this process to ensure accountability and integrity in financial reporting. External auditors also play a role by reviewing the statements for accuracy and compliance before they are made public.

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2w ago

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