Sarbanes-Oxley Act 2002: Federal law that established enhanced corporate accountability standards, including requirements for financial reporting and internal controls
Internal Revenue Code: Federal tax laws and regulations that govern tax reporting and compliance requirements
AICPA Professional Standards: Professional guidelines and requirements set by the American Institute of Certified Public Accountants for accounting services
SEC Regulations: Securities and Exchange Commission rules governing financial reporting for public companies and registered accounting firms
State Board of Accountancy Rules: State-specific regulations governing the practice of accounting and CPA licensing requirements
GAAP: Generally Accepted Accounting Principles - the standard framework of guidelines for financial accounting and reporting
GAAS: Generally Accepted Auditing Standards - systematic guidelines used by auditors when conducting audits
SSARS: Statements on Standards for Accounting and Review Services - professional standards for accounting services below the level of audit
Gramm-Leach-Bliley Act: Federal law requiring financial institutions to explain information-sharing practices and protect sensitive data
Professional Liability Requirements: State and federal requirements regarding professional liability insurance and limitation of liability provisions
Document Retention Guidelines: IRS and state-specific requirements for maintaining and storing accounting and financial records
Independence Rules: AICPA and SEC requirements ensuring auditor independence and objectivity in professional relationships
Fee Arrangement Guidelines: AICPA and state-specific requirements governing fee structures and billing practices for accounting services
