AICPA Professional Standards: Core professional standards including Statements on Standards for Consulting Services (SSCS), Statements on Standards for Tax Services (SSTS), and Code of Professional Conduct
Internal Revenue Code: Federal tax regulations that may affect the engagement if tax services are involved
SEC Regulations: Securities and Exchange Commission regulations governing professional services related to public companies
Sarbanes-Oxley Act: Requirements regarding auditor independence and professional services to public companies
State Board of Accountancy Regulations: State-specific requirements governing the practice of professional accounting services
Gramm-Leach-Bliley Act: Federal privacy regulations affecting financial services and related professional services
State Privacy Laws: State-specific requirements for handling and protecting client data and personal information
Professional Liability Requirements: State and federal requirements regarding professional liability and insurance coverage
State Contract Laws: State-specific contract formation and enforcement requirements
Uniform Commercial Code: Standardized state laws governing commercial transactions and contracts
Statute of Frauds: Legal requirements for certain contracts to be in writing to be enforceable
FTC Regulations: Federal Trade Commission regulations affecting professional services and consumer protection
