Auditor Independence-Practice Management - DON'T RUN THE RISK - Changes to auditor independence rules in 2001 gave CPAs more freedom to buy and sell securities, including those of their clients. The new regulations increase the possibility that firms may violate insider trading laws unless they are careful. This article summarizes those laws, illustrates how risks can arise and guides accounting ...
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|Authors:||Ivancevich, Susan; Jones, Lucian C.; Keaveney, Thomas|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 194.2002, 6, p. 47-52
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