17227. Accounting Standards & Regulations. This paper provides an overview and analysis of the regulatory changes that have occurred in the accounting profession and in accounting standards in the wake of the Enron case and other corporate accounting fraud scandals. Topics covered include Security & Exchange Commission (SEC) proposals, the Congressional legislation known as the Sarbanes-Oxley Act, and views regarding the need for future changes. Keywords: accountants regulation accounting standards fraud scandals legislation. 12 pages; 38 footnotes; 10 bibliographic sources. 2,981 words.