You have recently been hired in the fraud examination division of Leading Numbers, an accounting firm. The firm is conducting a training event for all new staff members in this division. Your supervisor has asked each staff member to research a regulatory requirement, such as the Foreign Corrupt Practices Act (FCPA) or Sarbanes-Oxley (SOX), which could be relevant in a fraud examination. identify a regulatory entity and associated regulation that could impact a fraud examination engagement.

1. Describe a regulatory entity relevant to a fraud examination.
2. Explain the reporting requirements for the selected regulatory entity.
3. Analyze the importance of the selected entity's guidelines and regulations in examining fraud.
4. Summarize implications for compliance with the selected entity's requirements.