1. Do businesses (both publicly-traded and privately-held) have a right to lobby in the United States? Explain why or why not and include reference(s) to the U.S. Constitution (as amended) where appropriate.

2. Should accounting firms have the same rights to lobby as publicly-traded businesses (as discussed in the previous question) or individual persons (both citizens and resident aliens) have in the United States?

Explain why or why not for each type of entity (accounting firm, publicly-traded company, individual citizen or resident alien).

3. Should accounting professionals have to meet a higher standard of integrity than managers of publicly-traded businesses? Explain why they do or do not. Include a discussion of the public interest in your explanation.

4. Would your answer to the previous question be different if you were comparing accounting professionals to managers of privately-held businesses? Explain why or why not.

5. Audits of sustainability reports (under either SASB or GRI standards) are not required currently under U.S. law, but some companies do hire auditors to examine their sustainability reports. Present public policy arguments for or against (your choice) requiring such audits and explain why some companies now have these audits despite the lack of any requirement to do so.