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Chapter 7 - Regulatory bodies, standard setters, and best practices. After completing this chapter, students will be able to: Understand the roles and responsibilities of regulators and standard setters, provide an overview of fundamental provisions of SOX and their impacts, provide an overview of the evaluation of SOX (cost and benefits), understand why the SEC was established, provide an overview of the primary functions of the PCAOB,. | Regulatory Bodies Standard Setters and Best Practices Chapter Zabihoilah Rezaee Understand the roles and responsibilities of regulators and standard setters. Provide an overview of fundamental provisions of SOX and their impacts. Provide an overview of the evaluation of SOX cost and benefits . Understand why the SEC was established. Provide an overview of the primary functions of the PCAOB. Become familiar with the role of the FASB and its activities. Provide an overview of the GASB. Understand the challenges facing the IFAC. Identify the primary responsibilities of the Committee of European Securities Regulators. Understand the role and authority of the state attorney general. Be aware of how state laws affect corporate governance. Be aware of the role of courts in corporate governance. Become familiar with corporate governance listing standards and best practices. Key Terms rtjing and Auditing Enforcement Releases AAERS gK sociation ABA I Ce Accou Accountin __________ Adm i nistrative American Bar Asso American Institute of Anticontractarianists Blackout period California Public Employees Re Committee of European Securities Contractarianists Council of Institutional Investors CII European Financial Reporting Advisory Group Generally accepted accounting principles GAAP generally accepted accounting standards GAAS Government Accounting Standards Board GASB International Accounting Standards Board IASB investment protection principles IPPs Investor Task Force Office of Risk Assessment self-regulatory organization SRO U.S. Sentencing Commission USSC
