Chapter 8. Professional Responsibilities and Business Law

    

Page no.

Module 21/Professional Responsibilities (RESP)

 
 

Overview

727

  

A.

Code of Conduct and Other Responsibilities

727

  

B.

Accountant’s Legal Liabilities

749

  

C.

Legal Considerations Affecting the Accountant’s Responsibility

754

  

D.

Criminal Liability

756

  

E.

Responsibilities of Auditors under Private Securities Litigation Reform Act

757

  

F.

New Responsibilities and Provisions under Sarbanes-Oxley Act

758

  

G.

Additional Statutory Liability Against Accountants

760

Module 22/Federal Securities Acts and Antitrust Law (FEDE)

 
 

Overview

761

  

A.

Securities Act of 1933

761

  

B.

Securities Exchange Act of 1934

768

  

C.

Sarbanes-Oxley Act of 2002

772

  

D.

Internet Securities Offering

773

  

E.

Electronic Signatures and Electronic Records

773

  

F.

State “Blue-Sky” Laws

774

  

G.

Antitrust Law

774

  

H.

Sherman Act of 1890

775

  

I.

Clayton Act of 1914

776

  

J.

Federal Trade Commission Act of 1914

777

  

K.

Robinson-Patman Act of 1936

778

Module 23/Contracts (CONT)

 
 

Overview

779

  

A.

Essential Elements of a Contract

779

  

B.

Types of Contracts

779

  

C.

Discussion of Essential Elements of a Contract

780

  

D.

Assignment and Delegation

795

  

E.

Third-Party Beneficiary Contracts

796

  

F.

Performance of Contract

797

  

G.

Discharge of Contracts

798

  

H.

Remedies

798

  

I.

Statute of Limitations

799

  

J.

Jurisdiction over Defendant for Online Transactions

799

  

K.

Interference with Contractual Relations

799

Module 24/Sales (SALE)

 
 

Overview

800

  

A.

Contracts for Sale of Goods

800

  

B.

Product Liability

801

  

C.

Transfer of Property Rights ...

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