This article reviews the common law liability of accountants and the regulation of the accounting profession by the Securities and Exchange Commission pursuant to Rule 2 (e) of the SEC Rules of Practice. It also surveys problems posed by the Foreign Corrupt Practices Act and the danger of criminal liability for accountants
Christine N. O'Brien,
The Legal Environment of the Accounting Profession,
Duq. L. Rev.
Available at: https://dsc.duq.edu/dlr/vol25/iss2/5