BUS415 Unit 8: Ultramares Rule and Restatement Rule and Sarbanes-Oxley Act

Business Finance

***** THERE ARE TWO DISCUSSION QUESTIONS, WRITE A 250 WORD RESPONSE FOR EACH AND USE 1 TO 2 REFERENCES.

o Discussion Question 1: Explain and discuss the differences between the “Ultramares Rule,” the “Restatement Rule,” and the “Reasonably Foreseeable Users Rule,” regarding the duties and liabilities of accountants or other professionals to third parties.

o Discussion Question 2: Discuss four (4) specific provisions of the “Sarbanes-Oxley Act” and its effect on businesses through those provisions.

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