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An Accountant's Defining Moments: Questionable ... - Utica College - utica

An Accountant's Defining Moments: Questionable ... - Utica College - utica 2025

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The document discusses the impact of the Sarbanes-Oxley Act of 2002 on corporate accountability and accounting practices in the wake of major corporate scandals like Enron and WorldCom. It presents findings from a survey conducted among California CPAs, revealing that a significant number have been solicited to circumvent or aggressively push Generally Accepted Accounting Principles (GAAP). The study highlights the need for reform in accounting practices and assesses the perceived necessity and effectiveness of the Sarbanes-Oxley Act in restoring investor confidence and improving corporate governance.

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Click ‘Get Form’ to open it in the editor.
Begin by filling out your personal information at the top of the form, including your position and years of experience as a CPA.
Respond to the questions regarding solicitation to circumvent GAAP by selecting 'Yes', 'No', or 'Maybe' for each inquiry.
Indicate the position of the individual who made the request, choosing from options like CEO or CFO.
Specify the type of business (Public, Private, or Other) and its employee size.
Complete any additional questions about compliance with requests and whether these occurred on more than one occasion.
Finally, answer questions related to the Sarbanes-Oxley Act's impact on your practice and its necessity.

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