Learning Objectives
Identify the various bankruptcy remedies available
Explain the specific types of relief available through bankruptcy
Identify the goals of the Bankruptcy Act
Explain the elements in determining an accountant’s liability for fraud
Reading and Resources
Textbook: Dynamic Business Law, Chapters 11, 31, and 32
Association of Accountants and Financial Professionals in Business
Statement of Ethical Professional Practice
Review this page and click on the IMA Statement of Ethical
Professional Practice beneath the Statement of Ethical Professional
Practice header.
Values and Ethics From Inception to Practice
Video: Bankruptcy Basics – Part 2 (4:06)
This is a video produced by the United States Courts, providing a brief
overview of the three main types of bankruptcy.
Website: National Society of Accountants (Optional)
“NSA provides national leadership and helps its members achieve success in
the profession of accountancy and taxation through the advocacy of
practice rights and the promotion of high standards in ethics, education, and
professional excellence.”
