Security Law, Regulation and Public Policy for Accounting Professionals
John W. Bagby · SSRN Electronic Journal · 2021
The failed accounting “Cognitor” credential might have channeled accountancy into information security at the turn of the 21st Century. However, the accounting profession delayed this responsibility until recently: cybersecurity engagements, client confidentiality and attestations. Contrasting the earlier topic listings approach to certification exams, current certification exam content specifications increasingly seek to develop career long skills and foundations for intellectual growth. Scholarly preparation of future accountants requires knowledge of the pubic policy of security: law, regulation, standards in addition to professional work methods. In Part I this paper examines security and privacy conceptually to enable accountants’ professional growth. Part II then maps state, federal, international laws and professional standards to accounting professionals’ emerging cybersecurity and privacy duties.