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Corporations Why Businesses Incorporate Publicly Owned Corporations face Different Rules Disclose financial information. Financial statements prepared in accordance with GAAP. CPAs must audit the financial statements. Must comply with federal securities laws. Must submit financial information for SEC review. Rights of Stockholders Rights of Stockholders Rights of Stockholders Rights of Stockholders Rights of Stockholders Functions of the Board of Directors Functions of the Corporate Officers Authorization and Issuance of Capital Stock Authorization and Issuance of Capital Stock Authorization a