Defend Trade Secrets Act (DTSA): Federal law that provides uniform standards for trade secret protection and allows companies to file civil lawsuits in federal court for trade secret misappropriation
Economic Espionage Act: Federal criminal law that prohibits theft or misappropriation of trade secrets with the knowledge that the offense will benefit any foreign government
Sarbanes-Oxley Act (SOX): Federal law establishing enhanced standards for financial reporting, internal controls, and corporate governance, particularly relevant for accounting services
Internal Revenue Code: Federal tax law containing provisions regarding the confidentiality of tax information and client tax records
AICPA Code of Professional Conduct: Professional standards governing CPAs, including requirements for client confidentiality and professional ethics
State CPA Regulations: State-specific rules governing the practice of accounting and requirements for maintaining client confidentiality
GAAP Requirements: Generally Accepted Accounting Principles that set standards for financial reporting and handling of sensitive financial information
Gramm-Leach-Bliley Act: Federal law requiring financial institutions to explain their information-sharing practices and protect sensitive data
State Trade Secret Laws: State-specific laws protecting trade secrets and confidential business information
Common Law Contract Principles: Legal principles governing contract formation, consideration, and enforceability of NDAs
Data Protection Requirements: Standards for protecting confidential information, including cybersecurity measures and data handling procedures
Record Retention Requirements: Legal and professional standards for maintaining and destroying confidential records and documents
