Sarbanes-Oxley Act (SOX): Federal law that sets requirements for public company boards, management, and accounting firms including internal controls, financial disclosure, and corporate governance.

Securities Exchange Act: Federal law from 1934 governing secondary trading of securities and establishing the SEC, requiring regular reporting for public companies.

GAAS: Generally Accepted Auditing Standards - systematic guidelines used by auditors when conducting audits on companies' financial records.

GAAP: Generally Accepted Accounting Principles - standardized guidelines for financial accounting and reporting in the United States.

PCAOB Standards: Standards set by the Public Company Accounting Oversight Board for the audits of public companies and other issuers.

AICPA Professional Standards: Comprehensive guidelines established by the American Institute of CPAs covering auditing, attestation, accounting and review services.

Code of Professional Conduct: Ethical and professional guidelines that CPAs must follow, including principles of integrity, objectivity, and independence.

State CPA Requirements: State-specific licensing requirements and professional standards for Certified Public Accountants.

Gramm-Leach-Bliley Act: Federal law requiring financial institutions to explain their information-sharing practices and protect sensitive data.

Federal Acquisition Regulation: Regulations for government contract audits and procurement procedures when dealing with federal agencies.

Independence Requirements: SEC and AICPA standards ensuring auditor independence, including restrictions on financial interests and relationships with clients.

State Contract Laws: State-specific regulations governing contract formation, enforcement, and interpretation in professional service agreements.