Securities Act of 1933: Federal law governing initial public offerings and securities registration, crucial for due diligence in securities transactions
Securities Exchange Act of 1934: Federal law regulating secondary market trading and establishing SEC oversight, relevant for public company due diligence
Sarbanes-Oxley Act 2002: Corporate governance and financial disclosure requirements for public companies, affecting due diligence scope and procedures
Dodd-Frank Act: Financial reform legislation affecting risk assessment and disclosure requirements in due diligence processes
Foreign Corrupt Practices Act: Anti-bribery and accounting transparency laws affecting international business due diligence
AICPA Professional Standards: Professional guidelines for CPAs conducting due diligence, including quality control and ethics requirements
GAAS: Generally Accepted Auditing Standards providing framework for audit procedures and due diligence methodology
PCAOB Standards: Public Company Accounting Oversight Board standards for auditing and related professional practice
Gramm-Leach-Bliley Act: Financial privacy law governing the handling of personal financial information during due diligence
State Privacy Laws: Various state-specific regulations governing data privacy and protection during due diligence processes
GDPR Compliance: European privacy regulations that may apply when dealing with EU-related data in due diligence
State Professional Liability Laws: State-specific regulations governing professional liability and standard of care in due diligence engagements
State Contract Laws: State-specific contract formation and enforcement requirements affecting engagement letters
Uniform Commercial Code: Standardized commercial transactions laws affecting business due diligence requirements
Trade Secrets Protection: Laws governing the protection of confidential business information during due diligence
Professional Ethics Rules: State-specific and industry-specific ethical guidelines governing professional conduct in due diligence
