I ALREADY CHOOSE THE ONE I WANT TO TALK ABOUT…
THE ONE UNDER
|AAER-3735||Jan. 27, 2016||
Justin Moongyu Lee, Esq., CPA
WARNING: NO PLAGIO AT ALL
10 TO 12 POWER POINT
Select a publicly traded company for which an Accounting and Auditing Enforcement Release (AAER) was published on the U.S. Securities and Exchange Commission (SEC) website at http://sec.gov/divisions/enforce/friactions.shtml in the past two years. Submit the company name to the instructor for approval. Please note that each student must research a different company.
After obtaining instructor approval, review all AAERs published during the five-year period and SEC Complaint relating to this company during the past five years, as well as information available on the companyâ€™s Investor Relations website to evaluate the following items.
Prepare a 10-12 slide PowerPoint presentation (excluding title page, abstract, references page, and appendices containing financial analysis) containing detailed speakerâ€™s notes for each of these slides presenting the findings of your analysis of the AAERs and SEC Complaint. Your presentation should discuss the following:
- Explain the history of corporate accounting responsibility.
- Discuss how you think that CSR has influenced social accounting.
- Ethics, accounting, and legal issues involved in the AAERs and SEC Complaint.
- Role of accountants in recognizing and assessing ethical issues when performing audits of financial statements, management accounting, internal auditing, and not-for-profit accounting.
- Ethics standards contained in the AICPA Code of Professional Conduct.
- Ethics requirements of the Board of Accountancy for the State in which you intent to pursue CPA licensure.
- Current trends and events illustrating the importance of ethics in the accounting profession.