> to personal liability for officers This is required now for "financial record keeping and reporting" thanks to Sarbanes–Oxley Act. Ref: https://en.wikipedia

> to personal liability for officers This is required now for "financial record keeping and reporting" thanks to Sarbanes–Oxley Act. Ref: https://en.wikipedia.org/wiki/Sarbanes%E2%80%93Oxley_Act https://en.wikipedia.org/wiki/Sarbanes%E2%80%93Oxley_Act