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Instructors, training on how to grade is within the Instructor Center.
Assignment 1: Legal Obligations of Public Accounting Firms
Due Week 3 and worth 200 points
Assume you are a CPA working at a public accounting firm. You have been tasked with assessing and reporting on the firm’s legal obligations to clients, investors, regulators, and the general public.
Write a three to four (3-4) page paper in which you:
1. Analyze the exposure that a public accounting firm has related to fraud, unethical acts, and the firm’s duty to clients, investors, regulators, and the general public and how these need to be managed to minimize risk.
2. Of the risk identified above, prioritize the exposure risk and suggest the one risk that the firm must address above all others. Provide a rationale with your prioritized list.
3. Develop a metric, matrix, scorecard, or other tool that will measure the effectiveness or the results of the recommended strategies justifying the elements of the scorecards for evaluating the strategy.
4. Use at least three (3) quality academic resources in this assignment. Note: Wikipedia and other Websites do not quality as academic resources.
Your assignment must follow these formatting requirements:
• Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions.
• Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.
The specific course learning outcomes associated with this assignment are:
• Examine ethics and the responsibilities of accountants in terms of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct, tax practice, common law liability to clients and third parties, and federal statutory liability.
• Use technology and information resources to research issues in business law and tax.
• Write clearly and concisely about business law and tax using proper writing mechanics.


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