Sarbanes-Oxley Act (SOX) 2002: Primary federal law that sets enhanced standards for corporate governance and financial disclosure, with Section 404 specifically addressing internal controls requirements
Securities Exchange Act 1934: Fundamental legislation governing secondary trading of securities and establishing the SEC, crucial for understanding reporting requirements
Securities Act 1933: Primary federal legislation governing the initial offering and sale of securities, establishing registration and disclosure requirements
PCAOB Standards: Professional standards set by the Public Company Accounting Oversight Board for conducting audits of public companies
AICPA Standards: Professional guidelines established by the American Institute of CPAs for conducting audits and maintaining professional standards
GAAS: Generally Accepted Auditing Standards providing framework for conducting financial statement audits
SAS: Statement on Auditing Standards providing detailed guidance for specific audit situations and procedures
COSO Framework: Committee of Sponsoring Organizations framework providing integrated guidance on internal control, risk management, and fraud deterrence
SEC Requirements: Securities and Exchange Commission regulations governing public company reporting and disclosure requirements
Bank Secrecy Act: Specific regulations for financial institutions regarding anti-money laundering and financial crime prevention
Dodd-Frank Act: Comprehensive financial reform legislation affecting financial institutions and their control environments
HIPAA: Health Insurance Portability and Accountability Act governing healthcare data privacy and security controls
FAR Compliance: Federal Acquisition Regulations setting standards for government contractors and their control environments
State Privacy Laws: Various state-specific regulations governing data privacy and protection requirements
Working Paper Standards: Professional requirements for documentation and retention of audit evidence and testing documentation
