Sarbanes-Oxley Act 2002: Federal legislation that sets requirements for all U.S. public company boards, management, and public accounting firms, particularly focusing on auditor independence requirements and consulting restrictions
Internal Revenue Code: Federal tax law that must be considered when providing tax-related consulting services and ensuring compliance with tax regulations
Securities Exchange Act: Federal law governing securities trading and requiring specific disclosures when dealing with public companies
State Accountancy Laws: State-specific regulations governing the practice of public accountancy, including licensing requirements and professional standards
AICPA Code of Professional Conduct: Professional standards established by the American Institute of CPAs covering principles of professional conduct, independence, and ethical requirements
AICPA Statements on Standards for Consulting Services: Professional standards specifically governing consulting services provided by CPAs, including engagement execution and client relationships
GAAP Compliance: Generally Accepted Accounting Principles that must be adhered to when providing accounting-related consulting services
Gramm-Leach-Bliley Act: Federal law requiring financial institutions to explain their information-sharing practices and protect sensitive client data
Professional Liability Standards: Legal requirements and professional standards regarding liability limitations, insurance requirements, and risk management in CPA services
Documentation Requirements: Record retention and documentation standards as required by AICPA and state-specific regulations for maintaining engagement records
