13 pages double-spaced – 8 sources
Topic:
Legality, Liability, and Common Law related to Auditors/Accountants
Would hope the paper explains
Explain the impact of lawsuits on the audit function and on accounting firms.
Explain the legal liability for accountants and auditors under the securities acts and common law
Outline the history of the legal liability related to auditors and accountants in the US.
Possible outline:
Introduction
Legal Liability – Defined
Legal Responsibilities of Accountants/Auditors
Statutory Law, Regulatory/Administrative Law, and Common Law
-Negligence (including gross negligence)
-Fraud
Securities Exchange Act of 1934
Private Securities Litigation Reform Act (PSLRA) of 1995
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