What are the potential civil and criminal liabilities of an accountant?
What is the significance of the Foreign Corrupt Practices Act? Explain.
What are the formal and informal sources of regulations for accountants? What are some of the consequences of violating accounting regulations? How has the Sarbanes-Oxley Act affected accounting regulation? Give examples.
What are the elements of a crime? What are some examples of crimes that do not require scienter? What constitutes criminal RICO? What are the consequences of engaging in these activities? Give examples.