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FVS Home > Resources > Antifraud/Forensic Accounting > CPAs in Business and Industry and Government > Regulatory Considerations

Regulatory Considerations

Statement on Auditing Standards No. 99, Consideration of Fraud in a Financial Statement Audit, helps auditors determine whether financial statements are free of material misstatement due to error or fraud. At the same time, passage of the Sarbanes-Oxley Act and creation of the Public Company Accounting Oversight Board further underscore the importance of corporate governance issues. This section provides background information on these developments as they pertain to CPAs working in business, industry, and government.



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This article seeks to explain briefly the current legal framework defining fraudulent conduct and what an investment adviser firm can do to avoid accusations of fraud. In particular, it describes how an adviser may commit fraud by failing to disclose adequately potential conflicts of interests with clients, as opposed to affirmative misrepresentations to clients. Learn More>>
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