ACCT351 Lecture Notes - Lecture 1: Fifth Amendment To The United States Constitution, Only Crime, Criminal Law
ACCT351 Week 1
Constitution of the United States — Starting point
Article I - Legislature
• Makes law
• Congress - created a special counsel/legislation
• Put under the department of justice
• SEC/PCAOB - rules/regulations
Article II - Executive branch
• Department of justice
• Department of homeland security
• IRS, FBI
Article III - Judiciary branch
• Interpret laws and actions of the other branches
• “Common law"
Impeachment?
• Treason, bribery or other high crimes
Classification of Crimes
Treason:
• Highest crime
• Only crime specifically listed in the U.S. Constitution
Felony:
• Crimes punishable by incarceration in a prison
Substantive Laws:
• Laws that create and define socially acceptable conduct
• Creates and defines crimes and punishment
• Look to state and federal penal codes
Procedural Laws:
• Laws that govern the investigation, arrest, and trial of the wrongdoer
• Protect
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