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Because a licensed CPA is also likely to belong to the AICPA and the state society of CPAs, investigations of ethics violations may be carried out jointly by the AICPA, the state society, and the state board of accountancy.
CPAs in public practice who audit the financial statements of public corporations are subject to federal securities laws and regulations, including the Securities Exchange Act of 1934. The Securities and Exchange Commission (SEC), which administers these laws, has broad powers to regulate corporations that sell their stock to the public. One important SEC requirement is that these corporations' financial statements be audited by an independent CPA...
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Common topics in this essay:
- Accounting Assets
- Accounting Essay w/ Enron Scandal
- Current and Non-current Assets
- Enron Corporate Compliance Benchmarking Paper
- Enron Ethics
- Enron Scandal: Who Are Responsible for Enron?¦s Bankruptcy
- Enron's Corporate Culture: Doomed for Failure
- Enron
- Ethics and Enron
- enron - ethics
- enron accounting ethics
- The Impact of Ethics on the Enron Corporation
- What's at heart of Enron case, accounting or 'lies and choices'?
- Enron's Business Ethics Failure
- The Failed Corporate Culture of Enron
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