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The paper is focused on problems connected with the application of special law called Sarbanes Oxley Act by the companies in the Czech Republic. The mentioned law regulates issue of internal control in enterprises that could ensure true and fair view of the presented financial statements. This legislation was created in response to bankruptcy of a lot of large companies in the USA at the beginning of the 21st century such as Enron, Parmalat, Tyco etc. that overestimated their financial results. This act has a lot ...