The act also imposes stiff penalties for misrepresenting the state of controls and holds not just the organization but the CEO and CFO personally accountable.

该法案强制对控制状态的误报进行硬性惩罚，不仅仅针对组织并且针对相关的CEO和CFO。

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The requirements of Appendix A are applicable to the 24 CFO Act agencies.

WHITEHOUSE: OMB Circular A-123 - Management's Responsibility for Internal Control | The White House

We made clear to each agency that figures presented in the report should be consistent with agency reporting under the CFO Act and the IG Act.

WHITEHOUSE: Statement of John D. Graham

At that meeting, OMB staff told participants that the first regulatory enforcement report is due by December 31, 2003, and that information in this report should be consistent with agency information reported under the authority of the IG Act and the CFO Act.

WHITEHOUSE: Statement of John D. Graham