1
Q
Which Laws can hold a CPA Civilly liable
A
Common Law
2
Q
What Law allows civil suits which the potential of Treble Damages
A
Racketeer Influenced and Corrupt Organization Act
3
Q
Which Laws can hold a CPA Criminally liable
A
Securities Act of 1933
Federal Tax Law
Racketeer Influenced and Corrupt Organization Act
A Wiley Review Notes REG
flashcards
Decks in class (99)
# Cards
-
Regulation of the Profession4
-
Disciplinary Systems of the Profession3
-
Common Law Liabilitiy to clients9
-
Common Law Liability to Third Parties7
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Statutory Liability to Third Parties - Securities Act of 19335
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Statutory Liability to Third Parties - Securities Exchange Act of 19342
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Accountant's Working Papers2
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Privileged Communications between Accountant and Client5
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Criminal Liability3
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Responsibilities of Auditors under Private Securities Litigation Reform Act5
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Responsibilities under Sarbanes-Oxley Act5
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Responsibilities of Tax Preparers18
-
Securities Act of 193311
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Exempt Transactions or Offerings5
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Securities Exchange Act of 19345
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Dodd-Frank Act of 20102
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Nature of Sole Proprietorships3
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Nature of Partnerships6
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Formation of a Partnership3
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Partner's rights and operation of Partnership4
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Relationship to Third Parties (Partnership)8
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Termination of Partnership3
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Limited Partnerships13
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Joint Ventures3
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Limited Liability Companies (LLC)6
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Limited Liability Partnerships (LLPs)2
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Subchapter C Corp2
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Characteristics and Advantages of Corporate form3
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Types of Corporations6
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Formation of Corporation8
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Corporate Financial Structure17
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Powers and Liabilities of Corporations8
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Directors and Officers of Corporations7
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Stockholders Rights0
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Stockholders Liability4
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Substantial Change in Corporate Structure7
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Subchapter S Corporation1
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Offer8
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Acceptance5
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Formation Defenses0
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Written Contracts0
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Assignment and Delegation8
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Third-party Beneficiary Contracts1
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Performance of Contract0
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Discharge of Contracts5
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Remedies0
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Federal Social Security Act14
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Workers Compensation Act8
-
Employee Safety3
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Employment Discrimination8
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Family and Medical Leave Act5
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Federal Fair Labor Standards Act3
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National Labor Relations Act (NLRA)1
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Federal Consolidated Budget Reconciliation Act (COBRA)1
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Pensions4
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Environment Regulation12
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Anti-Trust Laws10
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Robinson-Patman Act of 19362
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Money Laundering2
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Chapter 7 Voluntary Bankruptcy Petitions5
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Chapter 7 Involuntary Bankruptcy Petition7
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Chapter 7 Bankruptcy Proceedings8
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Claims2
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Discharge of the Debtor1
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Business Reorganization - Chapter 119
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Debt Adjustment Plans - Chapter 131
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The Bankruptcy Abuse Prevention and Consumer Protection Act of 20052
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Rights and Duties of Debtors and Creditors12
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Nature of Suretyship and Guaranty2
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Creditors Rights and Remedies7
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Surety's/Guarantors Rights and Remedies6
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Surety's/Guarantor's Defenses5
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Cosureties3
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Characteristics7
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Examples of Principals and Agents5
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Methods of Creation6
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Duties (Obligations) and Rights1
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Liabilities to Third Parties0
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Termination of Principal-Agent Relationship7
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Distinctions between Real and Personal Property5
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Personal Property5
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Bailments5
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Intellectual Property and Computer Technology Rights9
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Interests in Real Property8
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Types of Deeds6
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Recording a Deed4
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Title Insurance5
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Adverse Possession2
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Mortgages10
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Lessor-Lessee12
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Types of Negotiable Instruments8
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Requirements of Negotiability8
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Interpretation of Ambiguities in Negotiable Instruments1
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Negotiation7
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Holder in Due Course5
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Rights of a Holder in Due Course4
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Liability of Parties10
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Banks4
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Transfer of Negotiable Documents of Title4
