"1. The first section should describe the company: size, industry, key individuals involved in the incident, and the public accounting firm."
Use the "Company Information" tab for basic company information; use the "Business Databases" tab for background and context.
"2. The second section should describe the circumstances of the incident and the accounting reporting issues involved.
3. The third section should describe the public accounting firm associated with the financial statements and the extent of their involvement in the incident(s).
4. The fourth section should describe the resolution and consequences to the company, key employees, and the public accounting firm. If the investigation is ongoing, describe the current state of affairs.
5. The fifth section should be a discussion of the Sarbanes-Oxley Act of 2002 provisions that apply to this situation.
6. The sixth and last section should be your evaluation of how the situation(s) would have been impacted by the Sarbanes-Oxley Act of 2002."
Use the "Business Databases" tab for historical background and analysis of incidents of accounting fraud or other controversies.