ACCOUNTING PROVISIONS .................... 38 What Is Covered by the Accounting Provisions?. .. 2... 0. ee 39 Books and Records Provision . 2 6. 39 Internal Controls Provision. 2... 40 Potential Reporting and Anti-Fraud Violations... 2... 41 What Are Management's Other Obligations?. .. 2... 42 Who Is Covered by the Account