Security Law, Regulation and Public Policy for Accounting Professionals

Security4Accountants, 2021

70 Pages Posted: 14 Apr 2021

See all articles by John W. Bagby

John W. Bagby

Pennsylvania State University

Date Written: April 5, 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.

Keywords: Accounting Profession, Security, Cyber-Security, Standards, Custodianship, Privacy

JEL Classification: K13, K22, K23, K30, G32, G28, G18, G02, L14, M41, M42, M48

Suggested Citation

Bagby, John W., Security Law, Regulation and Public Policy for Accounting Professionals (April 5, 2021). Security4Accountants, 2021, Available at SSRN:

John W. Bagby (Contact Author)

Pennsylvania State University ( email )

P.O.Box 9
Green Ridge, MO MO 65332
United States

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