Securities Exchange Act 1934: Federal law governing securities trading and establishing SEC oversight. Key consideration for financial engagements involving securities.
Investment Advisers Act 1940: Federal law regulating investment advisers. Essential for engagement letters involving investment advisory services.
Sarbanes-Oxley Act 2002: Federal law establishing enhanced standards for corporate disclosure and governance. Critical for engagements with public companies.
Dodd-Frank Act 2010: Comprehensive financial reform law affecting various aspects of financial services and consumer protection.
Bank Secrecy Act: Federal law requiring financial institutions to assist government agencies in detecting and preventing money laundering.
Blue Sky Laws: State-specific securities regulations that must be considered alongside federal securities laws.
FINRA Rules: Regulatory requirements set by the Financial Industry Regulatory Authority for broker-dealers and financial professionals.
AICPA Standards: Professional standards set by the American Institute of CPAs, crucial for accounting and auditing engagements.
Gramm-Leach-Bliley Act: Federal law requiring financial institutions to explain information-sharing practices and protect sensitive data.
State Contract Laws: State-specific requirements governing contract formation, enforcement, and interpretation.
Statute of Frauds: Legal requirement that certain contracts must be in writing to be enforceable.
PCAOB Standards: Standards set by the Public Company Accounting Oversight Board for auditing public companies.
CFA Code of Ethics: Professional standards and ethical requirements established by the CFA Institute for financial professionals.
State Privacy Laws: State-specific regulations governing data privacy and protection in financial services.
Anti-Money Laundering Regulations: Federal regulations requiring financial institutions to implement programs to detect and prevent money laundering.
