Duties and liabilities of accountants

Duties and liabilities of accountants

Discussion Question 1: Explain and discuss the differences between the “Ultramares Rule,” the “Restatement Rule,” and the “Reasonably Foreseeable Users Rule,” regarding the duties and liabilities of accountants or other professionals to third parties.

o Discussion Question 2: Discuss four (4) specific provisions of the “Sarbanes-Oxley Act” and its effect on businesses through those provisions.

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