1. Why was the Sarbanes-Oxley legislation passed in 2002, and what are its implications for the accounting profession?
2. What is a code of ethics, and how do such codes add to the integrity of accounting information?
3. What is the Financial Accounting Standards Board (FASB), and what is its role in external financial reporting?
4. What is the Securities and Exchange Commission (SEC), and what is its role in external financial reporting?
5. What is the role of the Public Company Accounting Oversight Board in the audit of financial statements?
6. What is the primary mission of the Institute of Management Accountants?