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CERTIFIED PUBLIC ACCOUNTANT (CPA) is an accountant licensed to practice public accounting.

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KEOGH is a pension plan in the United States that allows a business to contribute a portion of profits into a tax-sheltered account.

SARBANES-OXLEY ACT (SOX) contains sweeping reforms for issuers of publicly traded securities, auditors, corporate board members, and lawyers. It adopts tough new provisions intended to deter and punish corporate and accounting fraud and corruption, threatening severe penalties for wrongdoers, and protecting the interests of workers and shareholders. The Sarbanes-Oxley Act of 2002, was signed into law by US President George W. Bush and became effective on July 30, 2002.

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