Information security is not only a major concern for accountants, it is a legal requirement. Sarbanes Oxley, HIPAA, and state Security Breach Notification laws can result in criminal charges for accountants who do not act with due diligence. Accordingly, it is imperative that accountants understand the security risks they face and adopt control procedures to insure compliance with their legal and fiduciary responsibilities. The course begins by clearly identifying the security risks accountants face as well as the legal and ethical issues associated with these security risks.