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Learning Objectives
Identify the various bankruptcy remedies available
Explain the specic 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.”
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