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Sarbanes-Oxley Act (SOX) 2002: Federal law that sets requirements for all U.S. public company boards, management, and public accounting firms. Includes provisions about auditor independence and corporate responsibility.

Securities Exchange Act 1934: Federal law governing secondary trading of securities, establishing the SEC, and setting requirements for financial reporting and auditing of public companies.

Securities Act 1933: Federal law requiring registration of securities offerings and detailed financial disclosure requirements that auditors must consider.

Federal Trade Secrets Act: Federal law protecting trade secrets and confidential information, which auditors may encounter during their work.

Defend Trade Secrets Act 2016: Federal law providing uniform standards for trade secret protection, relevant for protecting confidential information accessed during audits.

AICPA Code of Professional Conduct: Professional standards governing certified public accountants, including confidentiality requirements and ethical obligations.

PCAOB Rules and Standards: Standards set by the Public Company Accounting Oversight Board governing the audits of public companies.

GAAS: Generally Accepted Auditing Standards providing framework for conducting audits and handling confidential information.

State Trade Secret Laws: Various state-specific laws protecting trade secrets and confidential business information that may vary by jurisdiction.

Gramm-Leach-Bliley Act: Federal law requiring financial institutions to explain their information-sharing practices and protect sensitive data, relevant for financial audits.

HIPAA: Health Insurance Portability and Accountability Act governing protection of medical information that auditors might access in healthcare audits.

Federal Acquisition Regulations: Regulations governing federal government contracts, including requirements for handling confidential information in government audits.

State Data Breach Laws: State-specific requirements for handling and reporting data breaches involving confidential information.

Contract Law Principles: General principles including consideration, enforceability, duration limitations, and reasonableness of restrictions in NDAs.

Professional Liability Requirements: Standards and obligations regarding auditor liability and responsibility for maintaining confidentiality of client information.