1. Software Usage Bailey, ACCT7320 The Controllers Concerns and Responsibilities

2. Copyright Law Software is automatically protected by federal copyright law from the moment of its creation. The rights granted to the owner of a copyright are clearly stated in the Copyright Act, which is found at Title 17 of the US Code. The Act gives the owner of the copyright "the exclusive rights" to "reproduce the copyrighted work" and "to distribute copies... of the copyrighted work" (Section 106). It also states that "anyone who violates any of the exclusive rights of the copyright owner... is an infringer of the copyright" (Section 501), and sets forth several penalties for such conduct. Persons who purchase a copy of software [licensees] have no right to make additional copies without the permission of the copyright owner, except for the rights to (i) copy the software onto a single computer and to (ii) make "another copy for archival purposes only," which are specifically provided in the Copyright Act (Section 117).

3. Case: Who Cares if We Borrow Some Useful Software? A young auditor at a CPA at a CPA firm is considering whether to borrow a piece of software. The same situation could be relevant to any accountant or business person. Read the case. I will appoint you to groups, to discuss the specific concerns and recommended actions for five persons, plus society in general, who may be affected by the decision

4. Microsoft Software End-User License Agreement 1.1Installation and use. You may: (a) install and use a copy of the Software on one personal computer or other device; and (b) install an additional copy of the Software on a second, portable device for the exclusive use of the primary user of the first copy of the Software. Have you read it all? Was I the first to print it out??

5. License for Quicken 2010 Eighteen letter-size pages (10,132 words)

6. SIIA http://www.siia.net/http://www.siia.net/

7. How Corporations Get Caught rewards up to $1,00,000 to individuals who report verifiable corporate end-user piracy

8. Certified Software Manager

9. Business Software Alliance has similar policy

10. The End The case is by Jared Soileau and myself Published in the Journal of Accounting Education 2012