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Focuses on the legal, regulatory and ethical context of professional accounting practice. This course will consider the law and the legal environment within which certified public accountants practice and the most important areas of the law affecting clients. Topics include the law of administrative agencies; the regulation of professions generally and of accounting specifically; and ethics and professional responsibility, including an introductory survey of the Treasury's Circular 230, the AICPA's Code of Professional Conduct and the IMA's Statement of Ethical Professional Practice. Corporate governance, Sarbanes Oxley and securities law will be emphasized.