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Independent Public Accountant
A licensed professional who performs audits and provides financial analysis and advice without being affiliated with the audited entity.
Management Of The Company
The process of directing and controlling a business or organization, focusing on planning, leading, and overseeing operations.
Misappropriation Theory
A theory in securities law that prohibits the trading of a company's stock or other securities by individuals who have access to non-public information about the company, under the belief that it is unfair to other investors who do not have access to the information.
Insider Trading
The unauthorized act of buying and selling stocks for personal gain by leveraging secret information.
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